Example of Activity-Based Cost Analysis of a Public Hospital Operating in the Kayseri Province: Home Health Unit and Patients Diagnosed with Epidermolysis Bullosa

Abstract

Aim: This study aims to determine the income and expense items of the health care provided for Epidermolysis Bullosa patients in the home health services unit of a public hospital in Kayseri. Method: The data of this study were provided as a result of interviews with the hospital's corporate information management system, trustee, relevant warehouse, purchasing, billing, and home health services unit. It is to determine the expense of the health service by activity-based cost analysis method. Results: As part of the study, it was found that costs were very high, especially labor costs, and as a result of the related services, income was quite low, despite these costs. As part of the health service, it was found that the prices of the Health Implementation Communiqué did not cover expenses, and the expenses were significantly excessive. Conclusion: In this direction, the costs of the relevant public hospital are high compared to their income, and multifaceted proposals were made to reduce expenses and increase their income.

Keywords

• home health services
• cost analysis
• health facilities
• hospital