文章基本信息

标题：A Research on the Determination of Cost Accounting Systems of Hospitals: Ankara Province Private Hospitals Case
其他标题：Hastane İşletmelerinin Maliyet Muhasebesi Sistemlerini Tespit Etmeye Yönelik Bir Araştırma: Ankara İli Özel Hastaneler Örneği
本地全文：下载
作者：Seyhan ÇİL KOÇYİĞİT
期刊名称：İşletme Araştırmaları Dergisi
印刷版ISSN：1309-0712
出版年度：2017
卷号：9
期号：3
DOI：10.20491/isarder.2017.316
语种：English
出版社：Isarder
摘要：This study was carried out in order to determine the cost accounting systems of private hospitals operating in Ankara and to determine whether the cost accounting systems differ according to some variables. For this purpose,questionnaire method was used. SPSS 24 package program was used in analyzing the data. The data obtained from the questionnaire were processed in the SPSS program and the frequency tables were extracted and the Crostabs analysis was performed in terms of the existence of a separate cost accounting department in the hospitals. In private hospitals in Ankara;more according to the scope of expenses;normal cost method,according to the actualization of expenses;the actual cost method is based on the basis of the distribution of expenses; volume based cost method,calculation of service costs according to the shape;process (mixed) cost method is used.
其他摘要：Bu çalışma Ankara’da faaliyette bulunan özel hastanelerin maliyet muhasebesi sistemlerinin ortaya konulması amacıyla gerçekleştirilmiştir. Bu amaçla anket yöntemi kullanılmıştır. Verilerin çözümlenmesinde SPSS 24 paket programından yararlanılmıştır. Anket
关键词：Hospital;cost;cost accounting;cost accounting system.
其他关键词：Hastane;maliyet;maliyet muhasebesi;maliyet muhasebesi sistemi.