State Hospitals and Package Price Application in Target Costing Perspective: A Public Hospital Study
Muhasebe ve Finansman DergisiMuhasebe ve Finansman Dergisi No. 1062024-12-04
Bakırer, Alparslan
Özet
This study investigates the applicability of target costing method in public hospitals. Target costing provides a patient-centred approach to cost management in healthcare. It aims to deliver healthcare services at a target cost that is set according to the needs and expectations of patients. In this context, by applying the target costing method, the difference between the hospital's production costs and the Social Security Institution's bundled payment prices has been revealed. Based on the results obtained, the reasons for cost differences have been analyzed and service groups…
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