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

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dc.contributor.authorCavmak, Dogancan
dc.contributor.authorAksoylu, Semra
dc.date.accessioned2025-03-17T12:25:32Z
dc.date.available2025-03-17T12:25:32Z
dc.date.issued2024
dc.departmentTarsus Üniversitesi
dc.description.abstractLogistics 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 ,983 pound. 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.
dc.identifier.doi10.1177/09720634241246904
dc.identifier.endpage448
dc.identifier.issn0972-0634
dc.identifier.issn0973-0729
dc.identifier.issue3
dc.identifier.scopus2-s2.0-85191325674
dc.identifier.scopusqualityQ2
dc.identifier.startpage442
dc.identifier.urihttps://doi.org/10.1177/09720634241246904
dc.identifier.urihttps://hdl.handle.net/20.500.13099/1731
dc.identifier.volume26
dc.identifier.wosWOS:001208046800001
dc.identifier.wosqualityN/A
dc.indekslendigikaynakWeb of Science
dc.indekslendigikaynakScopus
dc.language.isoen
dc.publisherSage Publications India Pvt Ltd
dc.relation.ispartofJournal of Health Management
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/closedAccess
dc.snmzKA_WOS_20250316
dc.subjectLogistics
dc.subjectcost analysis
dc.subjecthealthcare
dc.subjectactivity-based costing
dc.subjecthospital management
dc.subjectprivate hospitals
dc.titleWhat is the Cost of Logistics Activities in Healthcare Businesses? A Case Study of a Medical Centre in Turkiye
dc.typeArticle

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