HİZMET SEKTÖRÜNDE FAALİYET TABANLI MALİYETLEME VE İSTANBUL HOSPİTAL HASTANESİ UYGULAMASI

Abstract

In this study, especially the activity-based costing method widely used in many countries in recent years and its application in service enterprises have been tried to be explained. The concept of Activity Based Budgeting (FTB) is a new phenomenon in cost and management accounting literature. It includes budgeting concepts and methods as well as costing and management events of enterprises. Activity Based Costing and Directing aims to prepare an appropriate budget. Businesses, and budgets. The reason for this work is to demonstrate the benefits of Activity Based Budgeting practices. The goals of working in this context are as follows: A) To be able to give full information about traditional budgets and applications B) To explain activity-based approaches in detail. C) To provide in-depth information on Activity Based Budgeting (FTB). E) Implementing FTB in a hospital. The first part of this three-part study focuses on cost concepts and costing systems so that the activity-based costing method can be better understood. In the second part, activity based costing method is explained in general. In the fourth and last part of the study, an activity based costing method was applied in a hospital.