Search

Due to the nature of hospital operations, there are some difficulties in performing cost analysis studies. This study aims to provide useful information to analysts and related managers by revealing what kind of difficulties are encountered while performing cost analysis applications in hospital operations. For this purpose, research data have been obtained by using a questionnaire prepared for senior executives who work for private hospitals, the Ministry of Health hospitals, university hospitals, and city hospitals operating in Turkey. The data obtained from the research have been analyzed by using the SPSS 22.0 package program. As a result of the analysis performed, it has been reached findings that related descriptive statistics and hypothesis tests. According to the findings, a cost analysis was not performed in 48'1% of MOH hospitals, a cost analysis was performed in the medical/accounting department in 49% of private hospitals and 50% of city hospitals and the finance department in 46.8% of university hospitals. The most common difficulties are as follows: Healthcare services are highly complex and variable, the complexity of expense types, locations, and centers, have a sales price set by the government regardless of the cost of the service produced in the hospital; and The price of the service produced is not determined by the cost accounts but Health Application Communiqué (HAC). Accordingly, hospital managers do not give the necessary importance to cost analysis and the difficulties they face are thought to be due to their specific characteristics of health services and cost elements. [ABSTRACT FROM AUTHOR]

Just like all around the world, in Turkey tourism is a wide sector which is progressing quickly and a pioneer effect on the other sectors' progress. The business enterprises must increase their sales revenues, reduce their cost and keep their cost under control in order to keep up with the progressing world's conditions, increase the competitive power and to carry on their activity. Because of the intensive working programs and less usage of automatic control systems of tourism sector, an effective sense of management and accounting system is compulsory. The aim of this study is to analyze the cost and management accountings of accommodation establishments, determine the problems and to find out to what extent they benefit from cost and management accounting practices. The survey prepared from the theoric content of the study was applied to 3, 4, 5 stars accommodation establishments, holiday villages and certificated places in Turkey and the results were evaluated. Chi-square and factor analysis were used in this study. [ABSTRACT FROM AUTHOR]

In private colleges to achieve executive goals regarding activities is possible through an efficient and sufficient management control system. As for a successful management control system, it is possible through accurately determining expense centers in private colleges and the costs regarding these expense centers, and through running the control system by a comparison of goals and costs. To run an effective control system, it is utmost important to determine and to record detailed chart of accounts regarding activities within private colleges. This study, by contrasting current tax law and TAS, makes a suggestion about forming chart of accounts for executive purposes according to Turkish Accounting Standards (TAS) and recognition of Cost of Service Sold in private schools. [ABSTRACT FROM AUTHOR]

Abstract: In this study, a modified exergoeconomic model is proposed for geothermal power plants using exergy and cost accounting analyses, and a case study is in this regard presented for the Tuzla geothermal power plant system (Tuzla GPPS) in Turkey to illustrate an application of the currently modified exergoeconomic model. Tuzla GPPS has a total installed capacity of 7.5 MW and was recently put into operation. Electricity is generated using a binary cycle. In the analysis, the actual system data are used to assess the power plant system performance through both energy and exergy efficiencies, exergy losses and loss cost rates. Exergy efficiency values vary between 35% and 49% with an average exergy efficiency of 45.2%. The relations between the capital costs and the exergetic loss/destruction for the system components are studied. Six new exergetic cost parameters, e.g., the component annualized cost rate, exergy balance cost, overall unavoidable system exergy destruction/loss cost rate, overall unavoidable system exergy destruction/loss cost rate, overall unavoidable system exergy production cost rate and the overall unavoidable system exergy production cost rate are studied to provide a more comprehensive evaluation of the system. [Copyright &y& Elsevier]

Abstract: This paper presents an application of an exergoeconomic model, through exergy and cost accounting analyses, to the Gonen geothermal district heating system (GDHS) in Balikesir, Turkey for the entire system and its components. This exergoeconomic model is used to reveal the cost formation process and the productive interaction between components. The exergy destructions in the overall Gonen GDHS are quantified and illustrated for a reference temperature of 4°C. The results indicate that the exergy destructions in the system occur primarily as a result of losses in the cooled geothermal water injected back into the reservoir, pumps, heat exchangers, and pipelines. Total exergy destruction and reinjection exergy of the cooled geothermal water result in 1010kW (accounting for 32.49%), 320.3kW (accounting for 10%) of the total exergy input to the Gonen GDHS, respectively. Both energy and exergy efficiencies of the overall Gonen GDHS are also investigated to analyze the system performance, as these efficiencies are determined to be 42% and 50%, respectively. It is found that an increase of the load condition leads to a decrease in the overall thermal costs, which will result in more cost-effective energy systems for buildings. [Copyright &y& Elsevier]

Background: There has been no documented data regarding the cost of asthma in our country. Objective: In this 1-year prospective study, we aimed to determine the annual cost of asthma in Ankara, Turkey. Methods: Direct medical cost analysis was performed in 118 patients. Results: Mean annual direct medical costs of asthma were USD 1,465.7 ± 111.8 per capita. Medication cost comprised the majority (81%) of the total direct cost. Mean direct medical costs according to the stage of disease were USD 172.5 ± 51.7, 860.7 ± 70.2, 1,671.6 ± 141.8 and 3,491.9 ± 417.6 for stage 1 (n = 4), 2 (n = 54), 3 (n = 46) and 4 (n = 14) patients, respectively. Conclusions: In this first study to document the cost of asthma for our region, direct cost of asthma was found to be increased with the severity of the illness. Considering the fact that medication cost comprises the major fraction of the direct cost, cost-effectiveness trials to determine the effective treatment with optimal cost for different asthma stages should be the next step.Copyright © 2004 S. Karger AG, Basel [ABSTRACT FROM AUTHOR]