HASTANE İŞLETMELERİNDE BÖLÜM MALİYET ANALİZİ: CUMHURİYET ÜNİVERSİTESİ TIP FAKÜLTESİ HASTANESİNDE BİR UYGULAMA

In this paper, it is aimed to calculate the division incomes and expenses which will guide the decisions managers of the hospital enterprise take. division incomes are separated as service, medicine and medical expenditure material, and division expenses are separated as fixed and variable. in this study 35 divisions of the medical faculty of research hospital are examined. in the end of the examination it is found that the most revenue is got by the health services provided. fixed expenses of the divisions are found higher than variable expenses. the reason of fixed expenses’ being higher is the fixed payments made to personnel. also, medicine expenses are the most important variable expense in the division.