HASTANE İŞLETMELERİNDE DEĞER AKIŞ MALİYETLEMESİ.

AKSOYLU, Semra

In last years, important differences occurred in businesses' production environment and production understanding. It can be said that one of the most important changes is the inclining from traditional stack production consideration to lean production which relies on lean consideration basics. The basic philosophy of lean production environment is to accomplish production without interrupting, by minimum resources, minimum cost and no mistake soon and to provide customer's demand and requirements. Currently, hospitals have started to adopt and use lean consideration philosophy. Since lean consideration and traditional accounting systems fail to settle, a requirement for lean accounting has occurred. In order to resolve this requirement, Value Stream costing is brought to agenda. Value stream costing is a costing system which follows, calculates and reports cost in lean businesses on the basis of value stream basis. This system tries to be far from cost distribution as much as it can and it makes and presents transactions on a very simple basis and understandable level. In this study by attaching to regarding lean consideration philosophy, the applicability of Value Stream Costing in hospitals is examined and an example application is developed. According to result of this study, Value Stream Costing is very easily applicable in service corporations and especially in hospitals. With this technique, it will be possible to make performance measurements regarding value streams and improve the effectiveness in hospitals.

VALUE stream mapping; PRODUCTION (Economic theory); LEAN management; INDUSTRIAL costs; ECONOMIC demand; COST accounting; PERFORMANCE evaluation

Academic Review of Economics & Administrative Sciences, 2014, Vol 7, Issue 1, p260

1308-4208

Academic Journal