Sağlık turizminde rekabet gücünün arttırılabilmesi amacıyla uygulanabilecek stratejik yönetim muhasebesi tekniklerinin maliyet liderliği bağlamında incelenmesi
Year: 2024
Type: article
Abstract: Health tourism is the travel of a person or persons to different countries and accommodation in that city or country in order to benefit from preventive, therapeutic, rehabilitative and developmental health services. Health tourism, which constitutes a significant part of tourism activities around the world, is seen as an extremely important field of activity for both states and private enterprises operating in the field of health, as it is intertwined with concepts such as health, management, economy, accounting, promotion and competition. The elements that make up the concept of competition in health tourism businesses include meeting patient needs fully and clearly, providing fast, accessible and high quality service, as well as reducing service costs. In order to ensure cost reduction in health tourism services, it is necessary to use strategic management accounting tools in the planning and preparation stages before the service is offered to health tourists. However, the key point is not to compromise on the quality of service when using cost reduction techniques. In this study, it is aimed to examine strategic management accounting techniques that can be applied within the scope of cost leadership to increase competitiveness in health tourism. In line with the purpose of the study, first the studies in the literature on cost leadership and competitiveness were mentioned, and then the studies in the literature on cost leadership and strategic management accounting were mentioned. Then, literature definitions of strategic management accounting and cost leadership are included. In the last part of the study, suggestions are presented so that businesses providing health tourism services can achieve competitive advantage by using strategic management accounting tools to achieve cost leadership in health tourism.
Source: DergiPark (Istanbul University)
Authors: Zobu, Şerife, Terzi, Ahmet
Institution: Kayseri Üniversitesi
Language: English
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W4405985166