Özel hastane işletmelerinde muhasebe, iç kontrol sistemi ve SWOT analizi
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2014
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Abstract
Karmaşık yapıya sahip olan sağlık işletmelerinde özel hastanelerin işlemesinde ve işletilmesinde genl bir kanıya varmamızı sağlayan bu tezimde öncelikle birinci bölümde; Hastane işletmelerinin tanımlanmasını, hastane işletmelerinin türlerini, temel özelliklerini ve hastane işletmelerinin fonksiyonlarını işledim. Sonrasında muhasebeyi hastane işletmelerine özelleştirerek, hastane işletmelerinde muhasebe sistemini bunu anlatırken genel muhasebe sisteminden ve hastane işletmelerinde muhasebe fonksiyonunun işletilmesi hakkında genel bilgilendirme yaptım. İkinci bölümde; hastane işletmelerinde iç kontrol ve iç denetim hakkında genel bilgiler verirken, hastane işletmesinde risk odaklı denetim planlaması ve hastane işletmelerinde muhasebe sisteminin denetimi ve kontrolü hakkında bilgiler verdim. Üçüncü bölümde; SWOT analizi genel bilgilendirmemesi, Türkiye de sağlık hizmetlerinin durumu swot analizin kapsamında işlenerek, sektörel panorama ve sektörel analizle sektörün güçlü ve zayıf yönlerini ortaya koymaya çalıştım. Sonuç olarak ekler bölümünde çalıştığım özel hastanenin ortakları ile yaptığım anket ile ortakların sektör bilgisi ve planlamaları, gelecek beklentilerini ortaya koymaya çalıştım.
In the first part this thesis that aims to illuminate the complicated nature of management and managing of health management in private hospitals, it is aimed that; Definition of hospital managements, types of hospital managements, its basic features and functions are clarified. Then, privatization of hospital management accountings are discussed in terms of accounting system of hospital management. Also, in this process of discussion, I give information about general accounting systems and managing function of hospital management accountings. In the second part of my thesis; while discussing internal check and accounting control of hospital managements, I have analyzed risk-based audit planning of hospital managements, accounting systems and control of hospital managements. In the third part of the thesis; I discuss SWOT analysis in terms of medical services in Turkey and I aimed to exhibit positive and negative aspects of Turkey's medical services via conducting sectoral panorama and sectoral analysis. As a conclusion, in the appendix chapter of my thesis, I aimed to exert sectoral knowledge, plannings and future expectations of associates of the private hospital that I have worked via conducting a survey.
In the first part this thesis that aims to illuminate the complicated nature of management and managing of health management in private hospitals, it is aimed that; Definition of hospital managements, types of hospital managements, its basic features and functions are clarified. Then, privatization of hospital management accountings are discussed in terms of accounting system of hospital management. Also, in this process of discussion, I give information about general accounting systems and managing function of hospital management accountings. In the second part of my thesis; while discussing internal check and accounting control of hospital managements, I have analyzed risk-based audit planning of hospital managements, accounting systems and control of hospital managements. In the third part of the thesis; I discuss SWOT analysis in terms of medical services in Turkey and I aimed to exhibit positive and negative aspects of Turkey's medical services via conducting sectoral panorama and sectoral analysis. As a conclusion, in the appendix chapter of my thesis, I aimed to exert sectoral knowledge, plannings and future expectations of associates of the private hospital that I have worked via conducting a survey.
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İşletme, Denetim, Hastane işletmeleri, Hastaneler, Muhasebe, Business Administration, Control, Muhasebe denetimi, Hospital organizations, Muhasebe sistemleri, Hospitals, Accounting, SWOT analizi, Accounting audit, Accounting systems, Özel hastaneler, SWOT analysis, İç denetim sistemi, Private hospitals, Internal control system, İç denetim ve iç kontrol, Internal control and internal audit
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102