THE IMPLEMENTATION OF A PROCESS-BASED ACTIVITY-BASED COSTING SYSTEM IN THE ENT DEPARTMENT OF A HOSPITAL (PROCESS-BASED ACTIVITY-BASED COSTING)

Abstract

Enterprises, global competition, the development of the service sector, innovations in production technology, the rapid emergence of new products, and the acceleration of production, with the development of time and quality and control systems, which are among the most determining factors in the competition, are more realistic in terms of their cost and distribution of costs. they should be able to make decisions. For this reason, they have to use cost systems that are more innovative and can make better decisions for businesses. As a result of traditional cost systems and the reasons listed above, businesses have had to turn to new cost systems. Entering the activity-based costing system first, the wrong unit costs were calculated because the system did not take into account the idle capacity and the unused time and resources. For this reason, instead of activity-based costing, it began to prevent the loading of expenses in accordance with the same operation process and the loading of unit costs by calculating the idle capacity arising in the enterprises due to the time used as the only distribution key. For this reason, unit costs started to be calculated more realistically. Process-based activity-based costing, one of the new cost systems, is an improved version of activity-based costing process-based activity-based costing offers companies the opportunity to realistically calculate the unit costs that will arise as a result of taking the concept of time into account. Since process-based activity-based costing shows the difference between the total time spent on the activities and the total time consumed by the employees, it has an effect that increases efficiency and reduces costs in terms of capacity. In this study, the most intense in terms of the number of patients in 2020 in the ENT department of the X healthcare company, whose name is reserved, was selected as the month of March. The time spent by the working doctors, nurses and support staff for an activity in the section that is the subject of the research is provided from the observations made at various times, one-to-one interviews with the employees, and the expense items from the accounting and human resources departments. The results revealed in the study revealed that the process-based activity-based costing method applied to the hospital company can show the empty capacity and make the cost calculations more accurate and the amount of unused capacity should be transferred to the departments and polyclinics that need time and resources.