文章基本信息

标题：Accounting for Inventories as Service Producing Cost in Hospitals In According To Turkish Accounting Standard-2
其他标题：Hastanelerde Hizmet Üretim Maliyeti Olarak Stokların TMS 2’ye Göre Muhasebeleştirilmesi
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作者：Seyhan ÇİL KOÇYİĞİT
期刊名称：İşletme Araştırmaları Dergisi
印刷版ISSN：1309-0712
出版年度：2011
卷号：3
期号：1
语种：English
出版社：Isarder
摘要：As known,service is an intangible concept. This prevents services to be stored and makes them impossible to be used in another time in the future. Thus,it is a matter of discussion to suppose the services (which occur in the hospitals as an intangible concept) as inventory. There are some differences between Turkish uniform accounting system and Turkish accounting standards in stockpiling the service producing costs in hospitals. In this study,especially Turkish Accounting Standard-2 Inventories is considered regarding service inventories in order to emphasise the differences and guiding to apply this standard towards hospitals is aimed. Furthermore,a sample is issued in booking the service inventories in hospitals by using financials of Acıbadem Health Services CO. as the unique hospital written in İstanbul Stock Exchange. At the end of the study,more truthful results has been inspected by applying Turkish Accounting Standard-2 instead of current application by compliying with the matching principle as well.
其他摘要：Bilindiği gibi hizmet kavramı soyut bir kavram olup,soyut oluşu hizmetlerin depolanmasını ve stoklanmasını engelleyerek,ilgili zaman diliminde kullanılmayan hizmetlerin daha sonraki bir zamanda kullanılmasını olanaksız kılmaktadır. İşte hastanelerde ortay
关键词：Turkish Accounting Standard-2 Inventories;Service Producing Cost;Service Inventory.
其他关键词：TMS 2 Stoklar Standardı;Hizmet Üretim Maliyeti;Hizmet Stokları.