Application of SDFTM Method in the Obstetrics and Gynaecology Department of X Healthcare Facility Cover Image

X Sağlık İşletmesinin Kadın Doğum Bölümünde SDFTM Yöntemi Uygulanması
Application of SDFTM Method in the Obstetrics and Gynaecology Department of X Healthcare Facility

Author(s): Burçak Önder
Subject(s): Business Economy / Management, Management and complex organizations, Health and medicine and law
Published by: SD Yayınevi
Keywords: Process-based activity-based costing; Costing Methods in Health; Health sector;

Summary/Abstract: The complexity of cost management in hospital businesses affects the effectiveness and efficiency of businesses. a situation that increases the importance of the challenges they face in terms of sustainability situation. Process-based activity-based costing in the healthcare industry. It has the ability to eliminate the negative aspects of traditional costing methods has. By dealing with the details of the processes in the service activity aimed at this system, It provides clearer information about resource consumption and cost factors. In traditional methods. While determining fixed costs is inadequate in some cases, the SDFTM method It provides more precise information on the distribution of costs and provides healthier information to managers. It allows giving. The applicability of the SDFTM system in this respect increases with the complexity of activities in healthcare. In hospitals, the services provided to patients, their styles, and costs require control. At this point, a detailed map of service activities and processes should be presented and information should be taken at each stage. Calculating the consumption processes of resources can enable managers to be more conscious and strategic in their decisions regarding resource allocation.

  • Issue Year: 11/2025
  • Issue No: 24
  • Page Range: 102-113
  • Page Count: 12
  • Language: Turkish
Toggle Accessibility Mode