Kaptanoglu A.Y.Akinci F.2024-06-122024-06-1220151544-1458https://hdl.handle.net/20.500.14551/17628The 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.eninfo:eu-repo/semantics/closedAccessActivity Based Costing; Cost Drivers; Gastrointestinal Endoscopy; TurkeyArticle14SpecialIssue15202-s2.0-84959558576N/A