What is the Cost of Logistics Activities in 
Healthcare Businesses? A Case Study of 
a Medical Centre in Türkiye

Doğancan Çavmak, Semra Aksoylu
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Abstract

Logistics holds an important role in healthcare provision. One of the significant dimensions of logistics is the cost incurred for these activities. However, the cost of logistics is an overlooked issue in most healthcare organisations. The purpose of this study is to provide an insight into the cost of logistic activities in healthcare businesses. A case study was conducted in a medical centre in Istanbul. Historical data (second half of 2021) were used for the analysis. Activity-based costing method was adopted for cost calculation. In line with this approach, logistic activities of the medical centre were examined, and logistic activity centres were determined. Resource consumption of each centre was determined based on interviews with staff and records of the accounting department. Consequently, the costs of all logistic activities of the medical centre were calculated, and their share in the total cost of service production was determined. The total logistical cost of the healthcare centre was calculated to be ₺689,983. The cost of patient services and transporting activity centres accounted for 49% of total logistical costs. The costs of logistic activities accounted for 15.42% of the total cost of service. The results of the study show that logistic activities have a significant share of the total cost of service production in the medical centre. Activity-based costing is an effective way of calculating costs of logistic activities in healthcare services. Managers can use cost data to improve logistic processes.
医疗保健企业物流活动的成本是多少?图尔基耶一家医疗中心的案例研究
物流在医疗保健服务中发挥着重要作用。物流的一个重要方面是这些活动所产生的成本。然而,在大多数医疗机构中,物流成本是一个被忽视的问题。本研究的目的是深入了解医疗保健企业物流活动的成本。我们在伊斯坦布尔的一家医疗中心进行了案例研究。分析使用了历史数据(2021 年下半年)。成本计算采用了基于活动的成本计算方法。根据这一方法,对医疗中心的物流活动进行了研究,并确定了物流活动中心。根据对工作人员的访谈和会计部门的记录,确定了每个中心的资源消耗。因此,计算出了医疗中心所有后勤活动的成本,并确定了它们在服务生产总成本中所占的份额。经计算,医疗中心的后勤总成本为 689 983 英镑。病人服务和运输活动中心的成本占后勤总成本的 49%。后勤活动成本占服务总成本的 15.42%。研究结果表明,后勤活动在医疗中心的服务生产总成本中占有重要份额。活动成本法是计算医疗服务后勤活动成本的有效方法。管理人员可以利用成本数据改进后勤流程。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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