We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
HASTANELERDE HİZMET ÜRETİM MALİYETLERİNİN TMS 2'YE GÖRE MUHASEBELEŞTİRİLMESİ.
- Authors
COŞKUN, Ali; GÜNGÖRMÜŞ, Ali Haydar
- Abstract
In a hospital, as a service company, it's impossible to keep the services provided in the inventory or to produce services for inventory. Therefore, it has been argued whether there should be an account used in the hospitals for "work-in process" or "finished goods" inventories as they are used in manufacturing companies. The approaches to the inventories in service companies are different in current accounting applications based on Tax Laws in Turkey and Turkish Accounting Standards (TAS), which is the translation of International Accounting Standards. This study discusses the differences between the approaches of current accounting practices and TAS in accounting for cost of services and inventory costs in hospitals. Furthermore, in the study a suggestion is made to record service inventories in accordance with the TAS in hospitals.
- Subjects
TURKEY; HOSPITAL administration; INVENTORY control; SERVICE industries; ACCOUNTING standards; TAXATION
- Publication
Financial Analysis / Mali Cozum Dergisi, 2009, Issue 95, p19
- ISSN
1303-5444
- Publication type
Article