Activity-based costing and management in a hospital-based endoscopic surgery unit

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dc.authorscopusid55830401400
dc.authorscopusid6602258893
dc.contributor.authorKaptanoglu A.Y.
dc.contributor.authorAkinci F.
dc.date.accessioned2024-06-12T10:29:11Z
dc.date.available2024-06-12T10:29:11Z
dc.date.issued2015
dc.description.abstractThe main purpose of this study is to develop a practical activity-based costing model to estimate the cost price of a gastrointestinal diagnostic and therapeutic endoscopic procedure in a secondary care private hospital in Balkan Region of Turkey. The model allows for accurate documentation of resource consumption and costs in order to facilitate objective decision-making. The costs of endoscopy diagnostic and therapeutic procedures calculated in this model are strictly related to resources consumed. The model aims at improving allocation of indirect costs and calculation of direct costs.en_US
dc.identifier.endpage20en_US
dc.identifier.issn1544-1458
dc.identifier.issueSpecialIssueen_US
dc.identifier.scopus2-s2.0-84959558576en_US
dc.identifier.scopusqualityN/Aen_US
dc.identifier.startpage15en_US
dc.identifier.urihttps://hdl.handle.net/20.500.14551/17628
dc.identifier.volume14en_US
dc.indekslendigikaynakScopusen_US
dc.language.isoenen_US
dc.publisherAllied Academiesen_US
dc.relation.ispartofAcademy of Strategic Management Journalen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectActivity Based Costing; Cost Drivers; Gastrointestinal Endoscopy; Turkeyen_US
dc.titleActivity-based costing and management in a hospital-based endoscopic surgery uniten_US
dc.typeArticleen_US

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