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COST ANALYSIS OF PHYSICAL MEDICINE AND REHABILITATION SERVICE OF MEDICAL FACULTY HOSPITAL IN A FOUNDATION UNIVERSITY
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نویسنده
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CANBAZ Mustafa ,AYDIN Teoman ,TAŞPINAR Özgür ,ERSOY Mehmet
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منبع
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journal of financial researches and studies - 2015 - دوره : 7 - شماره : 12 - صفحه:65 -92
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چکیده
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This study aims to analyze the structure of the cost caused by inpatients or outpatients that receive service at the care and treatment units of the physical therapy and rehabilitation department of the medical faculty of a foundation university, which provided service as a public enterprise for long years both in administrative and economic terms. accounting data of the patients who underwent treatment in ptr services based on records and reports dated may 2012 and january 2013 maintained by general accounting of the hospital in accordance with tax and other relevant legislation.after resolving the data by conventional methods using microsoft excel program, correlation test was done using statistical program, also alpha test was done in terms of data security. although more than half of the “total cost” belonging to ptr services is comprised of ‘labor cost’, a significant correlation was not found between these two variables. on the other hand, a significant and positive correlation was found between ‘public service production costs’ including the purchase of services through the use of outsourcing services and “the use of materials and supplies”. similar findings were determined by ‘total income’.
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کلیدواژه
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Cost ,Cost Structure ,Cost Analysis ,PTR
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آدرس
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Bezmialem Vakýf Üniversitesi, Saðlýk Bilimleri Fakültesi, Saðlýk Yönetimi Bölümü, Turkey, Bezmialem Vakıf Üniversitesi, Tıp Fakültesi, Turkey, Bezmialem Vakýf Üniversitesi, Tip Fakültesi, Turkey, Marmara Üniversitesi, Bankacilik ve Sigortacilik Yüksekokulu, Sermaye Piyasasi Bölümü, Turkey
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Authors
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