The analysis of cost and profit of a public hospital radiology unit according to time-driven activity-based costing method

Today, it is significant for health care managers to make the most accurate calculations in cost analysis so that they can make strategic decisions and control costs. There are various activities that cost hospital operations. That is why, time-driven activity-based costing method should be used when costs are calculated correctly. The purpose of the study is to provide a tool for healthcare managers to control costs in hospital departments, especially by analyzing Magnetic Resonance (MR) and Computerized Tomography (CT) cost information correctly. For this purpose, based on the data of Bolu ？zzet Baysal Training and Research Hospital in 2015, the cost analysis of MR and CT units was calculated by using the time-driven activity-based costing method. In addition, the costs generated by the revenues from the relevant units during the year are compared with the profitability of the units. Accordingly, it was determined that the sum of the services provided by both units is profitable