Diş Laboratuvar Hizmet Alımının Maliyet Karlılık Analizi: Bir ÜniversiteHastanesi Örneği
Çalışmanın amacı, bir Üniversite Hastanesinin genetik tıp laboratuvar hizmetlerinin dış kaynaktan sağlanmasının maliyet karlılığını inceleyerek yönetsel kararlar açısından faydalı bilgiler sunmaktır. Çalışmada Düzce Üniversitesi Sağlık Uygulama ve Araştırma Merkezi (Hastanesi) genetik tıp laboratuvarının ihale yoluyla dış kaynak kullanımına ait veriler kullanılmıştır. Veriler, retrospektif olarak hastane otomasyon sistemi aracılığıyla elde edilmiştir ve döküman analizi uygulanmıştır. Dış laboratuvara gönderilen tetkiklerden 2017 yılında %52, 2018 yılında %57 ve 2019 yılında %60 kar elde edildiği belirlenmiştir. Ayrıca 2019 yılında, dış laboratuvara gönderilen tetkik miktarı bir önceki yıla göre %20 oranında düşmesine rağmen aynı yıl karlılığın %3 arttığı tespit edilmiştir. Çalışma, Sağlık Uygulama Tebliğine (SUT) göre yüksek puanlı işlemlerin düşük ihale katsayısı ile dış laboratuvara gönderilmesinin karlılığı daha üst seviyelere çıkarabileceğini ortaya koymuştur.
Cost-Profitability Analysis of Laboratory Outsourcing: Example of a University Hospital
The aim of the study is to provide useful information for managerial decisions by examining the cost-profitability of a university hospitalthat provide to outsourcing genetic medicine laboratory services. Data on outsourcing of Düzce University Health Practice andResearch Center genetic medicine laboratory through tenders were used in the study. The data were obtained retrospectively throughthe hospital automation system and document analysis method was applied. From the genetic samples sent to the reference laboratory,it was determined that a profit of 52% in 2017, 57% in 2018 and 60% in 2019. In addition, although the amount of genetic samplessent to the reference laboratory decreased by 20% compared to the previous year in 2019, it was determined that the profitabilityincreased by 3% in the same year. The study revealed that according to the Health Implementation Communiqué (SUT), sending high scoring samples to a reference laboratory with a low bid coefficient may increase the profitability to higher levels.
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- Yayın Aralığı: Yılda 3 Sayı
- Başlangıç: 2010
- Yayıncı: GÜMÜŞHANE ÜNİVERSİTESİ
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