Author/Authors :
KÖSE, Tuncay Muğla Sıtkı Koçman Üniversitesi - Muğla Sağlık Yüksekokulu - Sağlık Yönetimi Bölümü, Turkey , DURUKAN KÖSE, Serap Muğla Sıtkı Koçman Üniversitesi - Muğla Sağlık Yüksekokulu - Sağlık Yönetimi Bölümü, Turkey , UYAR, Büşra Sağlık Kurumları, Turkey
Title Of Article :
COST-VOLUME-PROFIT ANALYSIS AT THE TOMOGRAPHY DEPARTMENT OF A PRIVATE HOSPITAL
Abstract :
In this research, a private hospital in Istanbul is evaluated in terms of their Tomography Unit at Radiology by the means of the cost-volume-profit analysis. In the study, the financial and statistical data of the unit were used, and the sample was not selected. Result of the analysis, it is found that fixed costs of the unit are quite high. It has been seen that tomography unit works with the % -13,21 rate of return and the fourteen of the twenty-service produced were lost. Also it was understood that cost analyses are not taken into consideration in coming up with the strike price or the decision serve or not the price were determined by the Social Security Institution.
NaturalLanguageKeyword :
Cost , volume , profit analysis , Tomography unit , Hospital
JournalTitle :
The International Journal Of Economic and Social Research
