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Contemporary Issues with Multidisciplinary Perspectives on Social Science

Edited By Engin ÇAKIR and Yusuf KADERLİ

Social sciences are made up of science disciplines that research humanity, society, and the world with a human dimension, and therefore its domain of influence is also serious and wide. Naturally, the social scientist has the power to influence society with his/her research and writing. This book aims to add the contributions of academicians from different disciplines to the social sciences fields they specialize in the academic literature and to give an idea about new researches. The book contains scientific articles on business, economics, public finance, tourism, and international relations.

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Weighting Cost Calculation Methods by Healthcare Employees Using the SWARA Method: Cagri Koroglu and Zeynep Aydin

Cagri Koroglu and Zeynep Aydin


Abstract Along with the various technological developments required by our age, it increases in both national and international area in the competition between enterprises. Along with the difficulties brought by the competition, the businesses had to produce both higher quality products and higher quality services at low cost. In addition to these situations, when added to the economic difficulties in the country and on a global scale, business executives searched for different cost calculation methods. In this study, 11 cost calculation methods determined as criteria were asked to 11 staff working in the health sector and asked to determine in order of importance. In weighting, SWARA method, which is one of the multi-criteria decision-making methods, was used and it was aimed to determine the most important and least important criteria. The study is based on subjective data as a result of personal choices, not on objective data. The people who make the selection of criteria are healthcare professionals who are experts in their fields.

Keywords: Cost, Accounting, Multiple Criteria Decision Making, Swara

The expenses incurred in the process of any product from production to marketing stage.Reducing these costs is important part for businesses. For that reason, it is necessary to determine the product costs completely, to organize the production processes, to reduce the waste as much as possible, to reveal the basic elements of the cost, to organize the income-expense method and to determine the strategy of the enterprise. Along with globalization, large and small, all...

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