Hastanelerde Yalin Yönetimin Bir Araci Olarak Deger Akis Maliyetleme Ve Kamu Hastanesinde Bir Uygulama/Value Stream Costing as a Lean Management Tool in Hospitals and An Application in a Public Hospital

It is crucial to provide corporate managers and financial information users with reports prepared at the end of each period on revenues obtained from sales of products and services and on costs added to production process. Corporations should adopt a way of thinking throughout the production phases in order for these reports to be prepared. Lean production system utilised by considering lean thinking is one of them. Corporations tend to gain competitive advantage and to minimi2e wastefulness that occurs during the production process with the help of lean production system. Its needed to get benefit from accounting information system to minimi2e wastefullness and access competetive advantage by lean production system which helps to calculate costs added to production process and present the costs to corporate managers and financial information users. In consideration of lean thinking and lean production system, calculation of costs added to production and presentation of this information to financial information users and elimination of wastefullness can be defines as lean production system. Lean accounting which takes into consideration of lean thinking and lean production system aims to minimize wastefullness. On this respect this aim relys on several instruments. One of this instruments can be called as value stream cost. Value stream cost is in the basis of lean thinking philosophy and comsist of value stream fulfilling process. Value on value stream cost is the payment of customer for purchasing a product or a service. Besides fulfilling value stream is defines as continious streams on product value adding process. As a lean management instrument, value stream cost is a system that is not only value adding to products on production process between sections but also determining value adding and non value adding process costs. In this study; value stream costing issues as tools of lean thinking, lean accounting and lean management are explained with the advantages that occur from internalizing lean thinking. In the application part of the study, X-ray monitoring and biochemical departments of a public hospital are considered as value streams and costs of these value streams are estimated. In order to provide decision-making managers of hospitals as service enterprises with estimations and to define differences, income statements are prepared by using both conventional and value stream costing methods.