SAĞLIK KURUMLARINDA BİRİM MALİYET HESAPLAMA: FİZİK TEDAVİ VE REHABİLİTASYON POLİKLİNİK UYGULAMASI

Aim: The importance of minimizing costs and saving up at health services is a topic that has been lately understood. In order to control the costs, the cost analyses should have been made. In the study, statement of the problem, which is edited as ‘X the unit costs of the hospital outpatient examination, the burden of the hospital?’ the answer to the question have been searched for. Method: In the study the 2015 accounting data of the hospital was utilized. Simple distribution method was used for distribution of expenses. The data received from the hospital is calculated in the Excel package program and transferred to the tables. Findings: The study is acquired by the obtained data, accounting data of the hospital dated 2015. Based on the obtained data, it has been clarified that the total cost of Physical Therapy and Rehabilitation is 4, 8% of the total cost of the hospital. The unit that has the most shares in total from Rehabilitation unit is the cost item employees 570.000 TL. The reason why this item ranks the highest is that the labor cost of doctors costs very high Results: The unit inspection cost of the FTR Unit is 485, 03 TL.