Variance Analysis and Accounting Recording According to Standard Cost Method of Medical Supplies in terms of Cost Control: An Application in Düzce University Hospital

Abstract

Purpose of the study, Medical and non-medical materials used in the Düzce University Hospital Cardiology, Chest Diseases and Pediatric Health and Diseases units to deviation analysis according to the standard cost method and to provide useful information to the hospital management in terms of cost control. The data of this study which is a qualitative research, covers the year 2018 and has been obtained by document analysis using the hospital information system, face-to-face interviews, expert opinion, trusteeship, Revolving Fund Operations Directorate and hospital records. The universe of the study is all clinical units of Düzce University Health Practice and Research Center (Hospital-DUHPRC). The sample of the research is units the Cardiology, Chest Diseases and Pediatric Health and Diseases units of the hospital. In the study, it was determined that there is a negative deviation of -2,560.00 TL belonging to the Cardiology unit, this is caused by the negative price difference of -12,775.00 TL, and the positive amount of 10,215.00 TL. It has been determined that there is a negative deviation of -972.33 TL belonging to the Child Health and Diseases unit, of which -2,810.33 TL is due to the negative price difference, and 1,838.00 TL is due to the positive amount deviation. It has been observed that there is a positive deviation of 19.220.46 TL for the Chest Diseases unit, 27,209.46 TL of which is due to the positive price difference, and -7,989.00 TL of it is due to the negative quantity difference. It has been analyzed that the total deviation in the relevant units is 15,688.13 TL positive. According to the findings, it has been determined that positive price deviations are caused by tender processes in a competitive environment, and negative price deviations are caused by the hospital's forward purchases. It has been observed that negative quantity deviations are caused by purchasing poor quality materials and carelessness during use, while positive quantity deviations are caused by insufficient inventory counting and control. In the study, it has been determined that the standard cost method can also be used in hospital enterprises in terms of controlling costs in primary materials and materials.