A Research on the Feasibility of Strategic Management to Health Sector

Modern costing techniques are mostly used in enterprises which produce goods. But, because of the intense competitive environment in the service sector, now modern costing methods are used in the service sector, too. Hospital enterprises were selected as service enterprises and the application were done at these enterprises. In this study, cost strategy and strategic cost management concepts are explained in details. In addition, at the last section of the study there is an application about applicability of strategic cost management in hospital enterprises. Survey method was used to measure the application. Face to face survey method was used to obtain the data. Surveys are conducted in private hospitals which are located in Isparta, Burdur and Antalya cities in the western Mediterranean region. Finally, research findings have been analyzed and evaluated. As a result, the applicability of strategic cost management of modern cost approaches in hospitals as a service sector is evaluated.