| Various kinds of techniques have been developed for both theoretical and practical purposes in order to gain competition advantages. These techniques are usually concentrated in the areas of quality, time and cost. Providing good quality, satisfying customers' demand on time and producing at most cost effective levels are the basic elements of competition for all of the companies. The management of cost plays an important role in the realization of these basic elements and has led to the emergence of new concepts one of which is known as `cost audit'. Cost audit is implemented in order to assist management in decision making and is evaluated within the scope of internal audits. The aim of the study is to present a conceptual framework for cost auditing in hospitals and discuss how it can be implemented in hospitals. . |
Updated 02/23/2014