Öz Bu çalışmanın amacı, Ar-Ge indiriminin niteliğinin ve muhasebeleştirilmesinin Türkiye Muhasebe... more Öz Bu çalışmanın amacı, Ar-Ge indiriminin niteliğinin ve muhasebeleştirilmesinin Türkiye Muhasebe Standartlarından " TMS 12 Gelir Vergileri " bakımından değerlendirmektir. TMS 12, ticari kâr ile mali kâr arasındaki farklılıkları sürekli ve geçici farklar olarak sınıflandırmaktadır. Standartta geçici farklar; vergiye tabi geçici farklar veya indirilebilir geçici farklardan oluşmaktadır. Çalışmada TMS 12 ve Ar-Ge indirimi birlikte değerlendirildiğinde Ar-Ge indiriminin sürekli fark ve/veya vergiye tabi geçici fark olduğu ortaya konulmuştur. Dönem kazancının yetersiz olması halinde indirim konusu yapılamayan ve bu nedenle vergiye tabi geçici fark sayılan Ar-Ge indirimi ertelenmiş vergi varlığı olarak muhasebeleştirilir. Çalışmanın son başlığında Ar-Ge indiriminin TMS 12 çerçevesinde muhasebeleştirilmesi bir örnekle gösterilmiştir. Abstract The purpose of this study is to evaluate character and accounting practices of R&D deduction in terms of Turkish Accounting Standard 12 Income Taxes (TAS 12). The variations between accounting profit and taxable profit are classified as permanent and temporary differences in TAS 12. Temporary differences may be either; taxable temporary differences or deductible temporary differences. This study introduces that when TAS 12 and R&D deduction is evaluated together, R&D deduction will be characterized as permanent differences or/and deductible temporary difference. When R&D deduction is defined as temporary differences, this deduction will be recorded as a deferred tax asset. Accounting practices of R&D deduction is introduced in the last part of the study.
Mayıs 2014 tarihinde yayımlanan “UFRS 15 Müşterilerle Yapılan Sözleşmelerden Doğan Hasılat (Reven... more Mayıs 2014 tarihinde yayımlanan “UFRS 15 Müşterilerle Yapılan Sözleşmelerden Doğan Hasılat (Revenue from Contracts with Customers)” standardı hasılat kavramına mevcut TMS 11 ve TMS 18’den farklı bir bakış açısı getirmektedir. Hasılatın kazanılmasını edim yükümlülüğünün gerçekleştirilmesine bağlayan standart, bu koşulun zamanın belirli bir noktasında veya zaman süresince olmak üzere iki farklı şekilde gerçekleştirilebileceğini belirtmektedir. Ayrıca standart, hasılatın ne zaman ve ne tutarda muhasebeleştirileceğini belirlemek için, müşteriyle yapılan sözleşmeye dayalı ve kontrolün transferine odaklanan beş aşamalı bir model içermektedir. Standardın bir diğer önemli noktası ise hasılat kayıtlarında gerçeğe uygun değer kavramı yerine “işlem fiyatını” dikkate almasıdır. Bu çalışma, Ocak 2017 tarihinde yürürlüğe girecek olan standarda ilişkin temel noktaları aydınlatmayı ve TMS 18’den ne gibi noktalarda farklılık gösterdiğini belirlemeyi amaçlamaktadır.
The purpose of this study is to determine the efficiency of the surgical and medical services of ... more The purpose of this study is to determine the efficiency of the surgical and medical services of a public hospital in Eskisehir, - Turkey. In this study, the efficiency levels of 10 surgical and 11 medical services in the hospital are examined through output maximization-oriented data envelopment analysis (DEA) models with 4 inputs(the number of beds, the total number of physicians, the number of other healthcare personnel and the bed-occupancy rate). In evaluating the efficiency of medical services, the total number of surgical operations is not used as an output variable because surgical operations are not conducted by medical services - and a single output model is prepared for medical services. In addition, the output variables for the model developed for surgical services are the number of discharged inpatients and the total number of surgical operations. According to the findings obtained from DEA, surgical services are much more successful in performing their activities than medical services. With these findings, it is possible to assert that services that will be established in the hospital must include efficiency in their feasibility studies. In this context, it may be necessary for inefficient services to review the basic input factors such as number of beds and the total number of personnel in terms of efficiency and reorganize according to the results of the analysis. Keywords: efficiency, data envelopment analysis, surgical services, medical services.
Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi, 2007
Bu calisma, bir uretim isletmesinde dengeli Olcum karti teknigi uygulamasini icermektedir. Bu cal... more Bu calisma, bir uretim isletmesinde dengeli Olcum karti teknigi uygulamasini icermektedir. Bu calismanin amaci, dengeli Olcum karti teknigi hakkinda bilgi vermek ve bii teknigin stratejik bir yapi cercevesinde nasil kiillanilaeaginin anlasilmasini saglamaktir. Bu nedenle; ilk olarak dengeli olcum karti teknigi hakkinda bilgi verilmistir, ikinci olarak dengeli olcum karti teknigi ve stratejik yapi ile teknigin kurulumu hakkinda bilgi verilmistir. Son olarak da bir uygulama yapilmistir
Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi, 2002
Muhasebenin dogru, guvenilir ve karsilastirilabilir bilgi uretebilmesi icin muhasebe standartlari... more Muhasebenin dogru, guvenilir ve karsilastirilabilir bilgi uretebilmesi icin muhasebe standartlari anahtar bir role sahiptir. Calismamizda, muhasebe standartlarinin, Uluslararasi Muhasebe Standartlari Komitesi, Finansal Muhasebe Standartlari Kurulu ve ulkemizdeki Turkiye Muhasebe Standartlari Kurulu'ndaki olusturulma surecleri ele alinmis, standartlarla ilgili uyumlastirma calismalari ve ilgili kuruluslar incelenmistir.
Calismada, yonetim muhasebesi kapsaminda kullanilan yontemlerin butunlestirilmeleri ile ilgili 1... more Calismada, yonetim muhasebesi kapsaminda kullanilan yontemlerin butunlestirilmeleri ile ilgili 1990-2018 yillari arasinda yayimlanan calismalarin belirli parametreler cercevesinde incelenmesi amaclanmaktadir. Bu kapsamda; literaturde yapilmis toplam 14 adet ikili, 4 adet ise uclu butunlestirme calismasi ele alinmistir. En cok butunlestirme calismalarinin; kaynak tuketim muhasebesi ile zaman esasli faaliyete dayali maliyetleme alanlarinda yapildigi gorulmektedir. Faaliyete dayali maliyet ile ekonomik katma deger butunlestirmesi ise en cok calisilan konulardan biri olarak ikinci sirada yer almaktadir. Uclu butunlestirme calismalarinin ise 2000’li yillardan sonra yapilmaya baslandigi gorulmektedir.
Today, it is observed that the corporate reporting framework has also improved in order to meet t... more Today, it is observed that the corporate reporting framework has also improved in order to meet the demands of information users. It has been seen that corporate reporting has evolved from traditional financial reporting to environmental reporting, from sustainability reporting to integrated reporting. Integrated reporting is the last development in corporate reporting. Integrated reporting, which emerged as a way of transferring the value created by the institutions to its stakeholders in a short, concise and understandable manner, with a holistic and strategic perspective, has become a reporting method used in many countries today. In this context, it is considered that information should be presented in integrated reports on the COVID-19 disease affecting the whole world. The main aim of the study is to examine how the COVID-19 disease is handled in integrated reports. In the study, due to few companies have published integrated report in Turkey and 5 of these companies included the epidemic in their reports, the integrated report of 23 companies registered in the Johannesburg Stock Exchange for 2019 was analyzed using content analysis. As a result of the research, it was determined that 9 companies provided information about the disease in the integrated report. It has been observed that these companies also provide general information about the COVID-19 disease in accordance with the guiding principles and content elements in their integrated reports.
Yeni teknolojiler, dijitallesme ve endustri 4.0 bircok alani etkilemektedir. Yonetim muhasebesi v... more Yeni teknolojiler, dijitallesme ve endustri 4.0 bircok alani etkilemektedir. Yonetim muhasebesi ve risk yonetimi bu degisikliklerden etkilenen iki alandir. Degisen is ortamina ve teknolojideki ilerlemelere ayak uydurmak, disiplinlerarasi, butuncul ve butunlesik calisma gerektirmistir. Bu kapsamda bu calismanin amaci, yonetim muhasebesinin risk yonetiminde nasil bir rol oynayabilecegini incelemektir. Bu iki yonetim alani arasindaki iliski yonetim muhasebesi ve risk yonetimindeki son gelismeler dikkate alinarak incelenmistir. Etkin yonetim muhasebesinin risk yonetiminde kilit bir rol oynayabilecegi ve risk yonetimi surecini tamamlayabilecegi degerlendirilmektedir. Yonetim muhasebecisinin yeni yetkinlikleri, ozellikle stratejik yonetim, raporlama ve kontrol, is zekasi ve operasyonlar ve liderlik risk yonetimi ile yakindan iliskilidir.
BACKGROUND: Malignant pleural mesothelioma (MPM) is endemic in the population exposed to asbestos... more BACKGROUND: Malignant pleural mesothelioma (MPM) is endemic in the population exposed to asbestos and has high health-care cost with a limited life expectancy. The aim of this study is to evaluate the relationship between cost according to treatment type and prognosis in MPM. MATERIALS AND METHODS: A total of 309 patients with MPM were evaluated. Direct medical costs were estimated as the sum of hospital bills attributed to MPM for all patients followed up from hospital application to death. Three treatment strategies were compared to each other in terms of survival and median incremental costs per month gained cost. RESULTS: The mean age of the patients was 63.2 ± 11.2 years. The total median costs per patient and median survivals were $1838 and 5 months, $10,540 and 11 months, and $17,022 and 22 months for the best supportive care, the chemotherapy, and the multimodality groups, respectively. Factors affecting the cost of MPM were histology, treatment type, received second- and third-line chemotherapy, and number of hospitalization. CONCLUSION: MPM has a limited survival time despite treatment, and treatment cost is relatively high by prolongation of lifetime. Chemotherapy and multimodality approaches seem to be cost-effective until to be find more effective targeted therapies.
Gunumuz rekabet ortaminda dogru fiyatlandirma calismalari yapilabilmesi icin dogru, guvenilir, z... more Gunumuz rekabet ortaminda dogru fiyatlandirma calismalari yapilabilmesi icin dogru, guvenilir, zamaninda maliyet bilgisi onem tasimaktadir. Bu nedenle bircok maliyet hesaplama yontemi gelistirilmistir. Bu yontemlerden yeni nesil iki yontem Zaman Esasli Faaliyete Dayali Maliyetleme (ZEFDM) ve Kaynak Tuketim Muhasebesi (KTM)’dir. Bu calismada, anilan iki maliyet yontemi karsilastirilmis ve varsayimsal bir ornek ile maliyetlerin urunlere dagitimi yapilarak, her iki yontemin ortak ve farkli yonleri ortaya konulmaya calisilmistir. Her iki yontemin de cikis noktasini faaliyete dayali maliyetleme (FDM) olusturmaktadir. Maliyet dagitimlarinda, ZEFDM, zamani temel maliyet etkeni olarak ele almakta iken, KTM aynaga gore birden cok maliyet etkenini dikkate almaktadir. Varsayimsal ornek cercevesinde, KTM yonteminin maliyet dagitiminda daha hassas oldugu dolayisiyla maliyet hesaplamalarin da yoneticilere karar almalarinda daha faydali bilgiler sagladigi tespit edilmistir.
International Journal of Innovative Research in Education, 2016
ÖzetBu çalışmanın amacı, Türkiye’de büyük şehir belediyesi statüsündeki 30 ildeki, Sağlık Bakanlı... more ÖzetBu çalışmanın amacı, Türkiye’de büyük şehir belediyesi statüsündeki 30 ildeki, Sağlık Bakanlığı Türkiye Kamu Hastaneleri Kurumu’na (TKHK) bağlı hastanelerin il düzeyinde etkinliklerinin Veri Zarflama analizi (VZA) ile belirlenmesidir. Çalışmada büyük şehir belediyesi statüsündeki 30 İldeki Sağlık Bakanlığı TKHK’na bağlı hastanelerin il düzeyinde etkinlikleri 4 girdili (fiili yatak sayısı, uzman hekim sayısı, pratisyen hekim sayısı, yıllık döner sermaye harcaması), 4 çıktılı (toplam muayene sayısı, toplam yatan hasta sayısı, yatak devir hızı, toplam ameliyat sayısı), çıktı maksimizasyonu hedefli VZA modeli ile incelenmiştir.VZA sonucunda; Sağlık Bakanlığı hastanelerinin 16 ilde etkin, 14 ilde ise etkin olmadığı belirlenmiştir. Etkin olan iller içinde; Mardin, Urfa, Van, Hatay ve Gaziantep gibi doğu bölgesinden illerin yanı sıra İstanbul, Ankara, Bursa gibi batı bölgelerinden iller de bulunmaktadır. Etkin olmayan iller için etkinliğe ulaşmalarında özellikle yatak devir hızında art...
The aim of this study was to determine the efficiency of surgical services offered by a public ho... more The aim of this study was to determine the efficiency of surgical services offered by a public hospital, to rank efficient services and to determine important factors on efficiency of services. DEA (to determine efficiency of services) and GRA (to rank efficient services and ranking of important variables in efficiency) were used in this study. DEA showed that all services were observably efficient except Cardiovascular and Plastic surgery. GRA showed that the services of Ophthalmology, Otorhinolaryngology (ENT) and Paediatric Surgery shared the first three ranks in order of decreasing frequency. Findings obtained from GRA, the most important variables in the performances of surgical services were found to be the number of patients and healthcare personnel. Findings obtained from this study are thought to help inefficient services to attain an efficient structure. When the importance of this issue regarding hospitals and the government is considered, similarly designed studies shoul...
Accounting is an information system and it provides information to the external and internal user... more Accounting is an information system and it provides information to the external and internal users. While financial accounting provides information to the external users, management accounting presents the information to the internal users. Among of these internal users, managers are in the first rank as a very intensive user of management accounting. The information that is taken from financial accounting is also important for managers but they are not enough to manage the company for managers. So it can be said that managers need management accounting information during planning, organizing, directing, coordinating and controlling of activities of their companies. During this process, key point is to make connection between line management and management accounting applications with strategic approach. Thus management accounting applications must be used from the beginning of research and development stage to after selling service in an integrated approach. Therefore, business adm...
The purpose of this study is to determine the efficiency of the surgical and medical services of ... more The purpose of this study is to determine the efficiency of the surgical and medical services of a public hospital in Eskisehir, - Turkey. In this study, the efficiency levels of 10 surgical and 11 medical services in the hospital are examined through output maximization-oriented data envelopment analysis (DEA) models with 4 inputs(the number of beds, the total number of physicians, the number of other healthcare personnel and the bed-occupancy rate). In evaluating the efficiency of medical services, the total number of surgical operations is not used as an output variable because surgical operations are not conducted by medical services - and a single output model is prepared for medical services. In addition, the output variables for the model developed for surgical services are the number of discharged inpatients and the total number of surgical operations. According to the findings obtained from DEA, surgical services are much more successful in performing their activities than medical services. With these findings, it is possible to assert that services that will be established in the hospital must include efficiency in their feasibility studies. In this context, it may be necessary for inefficient services to review the basic input factors such as number of beds and the total number of personnel in terms of efficiency and reorganize according to the results of the analysis.
Öz Bu çalışmanın amacı, Ar-Ge indiriminin niteliğinin ve muhasebeleştirilmesinin Türkiye Muhasebe... more Öz Bu çalışmanın amacı, Ar-Ge indiriminin niteliğinin ve muhasebeleştirilmesinin Türkiye Muhasebe Standartlarından " TMS 12 Gelir Vergileri " bakımından değerlendirmektir. TMS 12, ticari kâr ile mali kâr arasındaki farklılıkları sürekli ve geçici farklar olarak sınıflandırmaktadır. Standartta geçici farklar; vergiye tabi geçici farklar veya indirilebilir geçici farklardan oluşmaktadır. Çalışmada TMS 12 ve Ar-Ge indirimi birlikte değerlendirildiğinde Ar-Ge indiriminin sürekli fark ve/veya vergiye tabi geçici fark olduğu ortaya konulmuştur. Dönem kazancının yetersiz olması halinde indirim konusu yapılamayan ve bu nedenle vergiye tabi geçici fark sayılan Ar-Ge indirimi ertelenmiş vergi varlığı olarak muhasebeleştirilir. Çalışmanın son başlığında Ar-Ge indiriminin TMS 12 çerçevesinde muhasebeleştirilmesi bir örnekle gösterilmiştir. Abstract The purpose of this study is to evaluate character and accounting practices of R&D deduction in terms of Turkish Accounting Standard 12 Income Taxes (TAS 12). The variations between accounting profit and taxable profit are classified as permanent and temporary differences in TAS 12. Temporary differences may be either; taxable temporary differences or deductible temporary differences. This study introduces that when TAS 12 and R&D deduction is evaluated together, R&D deduction will be characterized as permanent differences or/and deductible temporary difference. When R&D deduction is defined as temporary differences, this deduction will be recorded as a deferred tax asset. Accounting practices of R&D deduction is introduced in the last part of the study.
Mayıs 2014 tarihinde yayımlanan “UFRS 15 Müşterilerle Yapılan Sözleşmelerden Doğan Hasılat (Reven... more Mayıs 2014 tarihinde yayımlanan “UFRS 15 Müşterilerle Yapılan Sözleşmelerden Doğan Hasılat (Revenue from Contracts with Customers)” standardı hasılat kavramına mevcut TMS 11 ve TMS 18’den farklı bir bakış açısı getirmektedir. Hasılatın kazanılmasını edim yükümlülüğünün gerçekleştirilmesine bağlayan standart, bu koşulun zamanın belirli bir noktasında veya zaman süresince olmak üzere iki farklı şekilde gerçekleştirilebileceğini belirtmektedir. Ayrıca standart, hasılatın ne zaman ve ne tutarda muhasebeleştirileceğini belirlemek için, müşteriyle yapılan sözleşmeye dayalı ve kontrolün transferine odaklanan beş aşamalı bir model içermektedir. Standardın bir diğer önemli noktası ise hasılat kayıtlarında gerçeğe uygun değer kavramı yerine “işlem fiyatını” dikkate almasıdır. Bu çalışma, Ocak 2017 tarihinde yürürlüğe girecek olan standarda ilişkin temel noktaları aydınlatmayı ve TMS 18’den ne gibi noktalarda farklılık gösterdiğini belirlemeyi amaçlamaktadır.
The purpose of this study is to determine the efficiency of the surgical and medical services of ... more The purpose of this study is to determine the efficiency of the surgical and medical services of a public hospital in Eskisehir, - Turkey. In this study, the efficiency levels of 10 surgical and 11 medical services in the hospital are examined through output maximization-oriented data envelopment analysis (DEA) models with 4 inputs(the number of beds, the total number of physicians, the number of other healthcare personnel and the bed-occupancy rate). In evaluating the efficiency of medical services, the total number of surgical operations is not used as an output variable because surgical operations are not conducted by medical services - and a single output model is prepared for medical services. In addition, the output variables for the model developed for surgical services are the number of discharged inpatients and the total number of surgical operations. According to the findings obtained from DEA, surgical services are much more successful in performing their activities than medical services. With these findings, it is possible to assert that services that will be established in the hospital must include efficiency in their feasibility studies. In this context, it may be necessary for inefficient services to review the basic input factors such as number of beds and the total number of personnel in terms of efficiency and reorganize according to the results of the analysis. Keywords: efficiency, data envelopment analysis, surgical services, medical services.
Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi, 2007
Bu calisma, bir uretim isletmesinde dengeli Olcum karti teknigi uygulamasini icermektedir. Bu cal... more Bu calisma, bir uretim isletmesinde dengeli Olcum karti teknigi uygulamasini icermektedir. Bu calismanin amaci, dengeli Olcum karti teknigi hakkinda bilgi vermek ve bii teknigin stratejik bir yapi cercevesinde nasil kiillanilaeaginin anlasilmasini saglamaktir. Bu nedenle; ilk olarak dengeli olcum karti teknigi hakkinda bilgi verilmistir, ikinci olarak dengeli olcum karti teknigi ve stratejik yapi ile teknigin kurulumu hakkinda bilgi verilmistir. Son olarak da bir uygulama yapilmistir
Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi, 2002
Muhasebenin dogru, guvenilir ve karsilastirilabilir bilgi uretebilmesi icin muhasebe standartlari... more Muhasebenin dogru, guvenilir ve karsilastirilabilir bilgi uretebilmesi icin muhasebe standartlari anahtar bir role sahiptir. Calismamizda, muhasebe standartlarinin, Uluslararasi Muhasebe Standartlari Komitesi, Finansal Muhasebe Standartlari Kurulu ve ulkemizdeki Turkiye Muhasebe Standartlari Kurulu'ndaki olusturulma surecleri ele alinmis, standartlarla ilgili uyumlastirma calismalari ve ilgili kuruluslar incelenmistir.
Calismada, yonetim muhasebesi kapsaminda kullanilan yontemlerin butunlestirilmeleri ile ilgili 1... more Calismada, yonetim muhasebesi kapsaminda kullanilan yontemlerin butunlestirilmeleri ile ilgili 1990-2018 yillari arasinda yayimlanan calismalarin belirli parametreler cercevesinde incelenmesi amaclanmaktadir. Bu kapsamda; literaturde yapilmis toplam 14 adet ikili, 4 adet ise uclu butunlestirme calismasi ele alinmistir. En cok butunlestirme calismalarinin; kaynak tuketim muhasebesi ile zaman esasli faaliyete dayali maliyetleme alanlarinda yapildigi gorulmektedir. Faaliyete dayali maliyet ile ekonomik katma deger butunlestirmesi ise en cok calisilan konulardan biri olarak ikinci sirada yer almaktadir. Uclu butunlestirme calismalarinin ise 2000’li yillardan sonra yapilmaya baslandigi gorulmektedir.
Today, it is observed that the corporate reporting framework has also improved in order to meet t... more Today, it is observed that the corporate reporting framework has also improved in order to meet the demands of information users. It has been seen that corporate reporting has evolved from traditional financial reporting to environmental reporting, from sustainability reporting to integrated reporting. Integrated reporting is the last development in corporate reporting. Integrated reporting, which emerged as a way of transferring the value created by the institutions to its stakeholders in a short, concise and understandable manner, with a holistic and strategic perspective, has become a reporting method used in many countries today. In this context, it is considered that information should be presented in integrated reports on the COVID-19 disease affecting the whole world. The main aim of the study is to examine how the COVID-19 disease is handled in integrated reports. In the study, due to few companies have published integrated report in Turkey and 5 of these companies included the epidemic in their reports, the integrated report of 23 companies registered in the Johannesburg Stock Exchange for 2019 was analyzed using content analysis. As a result of the research, it was determined that 9 companies provided information about the disease in the integrated report. It has been observed that these companies also provide general information about the COVID-19 disease in accordance with the guiding principles and content elements in their integrated reports.
Yeni teknolojiler, dijitallesme ve endustri 4.0 bircok alani etkilemektedir. Yonetim muhasebesi v... more Yeni teknolojiler, dijitallesme ve endustri 4.0 bircok alani etkilemektedir. Yonetim muhasebesi ve risk yonetimi bu degisikliklerden etkilenen iki alandir. Degisen is ortamina ve teknolojideki ilerlemelere ayak uydurmak, disiplinlerarasi, butuncul ve butunlesik calisma gerektirmistir. Bu kapsamda bu calismanin amaci, yonetim muhasebesinin risk yonetiminde nasil bir rol oynayabilecegini incelemektir. Bu iki yonetim alani arasindaki iliski yonetim muhasebesi ve risk yonetimindeki son gelismeler dikkate alinarak incelenmistir. Etkin yonetim muhasebesinin risk yonetiminde kilit bir rol oynayabilecegi ve risk yonetimi surecini tamamlayabilecegi degerlendirilmektedir. Yonetim muhasebecisinin yeni yetkinlikleri, ozellikle stratejik yonetim, raporlama ve kontrol, is zekasi ve operasyonlar ve liderlik risk yonetimi ile yakindan iliskilidir.
BACKGROUND: Malignant pleural mesothelioma (MPM) is endemic in the population exposed to asbestos... more BACKGROUND: Malignant pleural mesothelioma (MPM) is endemic in the population exposed to asbestos and has high health-care cost with a limited life expectancy. The aim of this study is to evaluate the relationship between cost according to treatment type and prognosis in MPM. MATERIALS AND METHODS: A total of 309 patients with MPM were evaluated. Direct medical costs were estimated as the sum of hospital bills attributed to MPM for all patients followed up from hospital application to death. Three treatment strategies were compared to each other in terms of survival and median incremental costs per month gained cost. RESULTS: The mean age of the patients was 63.2 ± 11.2 years. The total median costs per patient and median survivals were $1838 and 5 months, $10,540 and 11 months, and $17,022 and 22 months for the best supportive care, the chemotherapy, and the multimodality groups, respectively. Factors affecting the cost of MPM were histology, treatment type, received second- and third-line chemotherapy, and number of hospitalization. CONCLUSION: MPM has a limited survival time despite treatment, and treatment cost is relatively high by prolongation of lifetime. Chemotherapy and multimodality approaches seem to be cost-effective until to be find more effective targeted therapies.
Gunumuz rekabet ortaminda dogru fiyatlandirma calismalari yapilabilmesi icin dogru, guvenilir, z... more Gunumuz rekabet ortaminda dogru fiyatlandirma calismalari yapilabilmesi icin dogru, guvenilir, zamaninda maliyet bilgisi onem tasimaktadir. Bu nedenle bircok maliyet hesaplama yontemi gelistirilmistir. Bu yontemlerden yeni nesil iki yontem Zaman Esasli Faaliyete Dayali Maliyetleme (ZEFDM) ve Kaynak Tuketim Muhasebesi (KTM)’dir. Bu calismada, anilan iki maliyet yontemi karsilastirilmis ve varsayimsal bir ornek ile maliyetlerin urunlere dagitimi yapilarak, her iki yontemin ortak ve farkli yonleri ortaya konulmaya calisilmistir. Her iki yontemin de cikis noktasini faaliyete dayali maliyetleme (FDM) olusturmaktadir. Maliyet dagitimlarinda, ZEFDM, zamani temel maliyet etkeni olarak ele almakta iken, KTM aynaga gore birden cok maliyet etkenini dikkate almaktadir. Varsayimsal ornek cercevesinde, KTM yonteminin maliyet dagitiminda daha hassas oldugu dolayisiyla maliyet hesaplamalarin da yoneticilere karar almalarinda daha faydali bilgiler sagladigi tespit edilmistir.
International Journal of Innovative Research in Education, 2016
ÖzetBu çalışmanın amacı, Türkiye’de büyük şehir belediyesi statüsündeki 30 ildeki, Sağlık Bakanlı... more ÖzetBu çalışmanın amacı, Türkiye’de büyük şehir belediyesi statüsündeki 30 ildeki, Sağlık Bakanlığı Türkiye Kamu Hastaneleri Kurumu’na (TKHK) bağlı hastanelerin il düzeyinde etkinliklerinin Veri Zarflama analizi (VZA) ile belirlenmesidir. Çalışmada büyük şehir belediyesi statüsündeki 30 İldeki Sağlık Bakanlığı TKHK’na bağlı hastanelerin il düzeyinde etkinlikleri 4 girdili (fiili yatak sayısı, uzman hekim sayısı, pratisyen hekim sayısı, yıllık döner sermaye harcaması), 4 çıktılı (toplam muayene sayısı, toplam yatan hasta sayısı, yatak devir hızı, toplam ameliyat sayısı), çıktı maksimizasyonu hedefli VZA modeli ile incelenmiştir.VZA sonucunda; Sağlık Bakanlığı hastanelerinin 16 ilde etkin, 14 ilde ise etkin olmadığı belirlenmiştir. Etkin olan iller içinde; Mardin, Urfa, Van, Hatay ve Gaziantep gibi doğu bölgesinden illerin yanı sıra İstanbul, Ankara, Bursa gibi batı bölgelerinden iller de bulunmaktadır. Etkin olmayan iller için etkinliğe ulaşmalarında özellikle yatak devir hızında art...
The aim of this study was to determine the efficiency of surgical services offered by a public ho... more The aim of this study was to determine the efficiency of surgical services offered by a public hospital, to rank efficient services and to determine important factors on efficiency of services. DEA (to determine efficiency of services) and GRA (to rank efficient services and ranking of important variables in efficiency) were used in this study. DEA showed that all services were observably efficient except Cardiovascular and Plastic surgery. GRA showed that the services of Ophthalmology, Otorhinolaryngology (ENT) and Paediatric Surgery shared the first three ranks in order of decreasing frequency. Findings obtained from GRA, the most important variables in the performances of surgical services were found to be the number of patients and healthcare personnel. Findings obtained from this study are thought to help inefficient services to attain an efficient structure. When the importance of this issue regarding hospitals and the government is considered, similarly designed studies shoul...
Accounting is an information system and it provides information to the external and internal user... more Accounting is an information system and it provides information to the external and internal users. While financial accounting provides information to the external users, management accounting presents the information to the internal users. Among of these internal users, managers are in the first rank as a very intensive user of management accounting. The information that is taken from financial accounting is also important for managers but they are not enough to manage the company for managers. So it can be said that managers need management accounting information during planning, organizing, directing, coordinating and controlling of activities of their companies. During this process, key point is to make connection between line management and management accounting applications with strategic approach. Thus management accounting applications must be used from the beginning of research and development stage to after selling service in an integrated approach. Therefore, business adm...
The purpose of this study is to determine the efficiency of the surgical and medical services of ... more The purpose of this study is to determine the efficiency of the surgical and medical services of a public hospital in Eskisehir, - Turkey. In this study, the efficiency levels of 10 surgical and 11 medical services in the hospital are examined through output maximization-oriented data envelopment analysis (DEA) models with 4 inputs(the number of beds, the total number of physicians, the number of other healthcare personnel and the bed-occupancy rate). In evaluating the efficiency of medical services, the total number of surgical operations is not used as an output variable because surgical operations are not conducted by medical services - and a single output model is prepared for medical services. In addition, the output variables for the model developed for surgical services are the number of discharged inpatients and the total number of surgical operations. According to the findings obtained from DEA, surgical services are much more successful in performing their activities than medical services. With these findings, it is possible to assert that services that will be established in the hospital must include efficiency in their feasibility studies. In this context, it may be necessary for inefficient services to review the basic input factors such as number of beds and the total number of personnel in terms of efficiency and reorganize according to the results of the analysis.
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and reorganize according to the results of the analysis.
and reorganize according to the results of the analysis.