A NEW CONCEPT IN THE CHANGE OF HEALTH ENTERPRISES; MEDICAL ACCOUNTING EXPERTISE, ITS IMPORTANCE

Abstract

The concept of medical accounting began to be mentioned in private health institutions when the Social Insurance Institution, which was established with the health transformation program implemented in Turkey in 2003, started to serve in private hospitals. Appropriate accrual and follow-up of health expenses in private health institutions is important for business continuity. For this reason, medical accounting staff and medical accounting experts who are experts in their fields prevent the income loss of the enterprise by accounting for the health service delivery according to the Health Practice Communiqué (SUT) and billing rules. In this study, it has been researched how much medical accounting education is included in the relevant departments of the associate, undergraduate and graduate education of the universities providing education services in Turkey and its importance is mentioned. With medical accounting, new business divisions have been formed in private health institutions and it is aimed to determine how and to what extent the personnel working in these fields are specialized. As a result of the study, it was determined that only 5 of the 68 public and foundation universities examined were given a course under the name of "Medical Accounting" in their curricula. It is seen that the trainings in the field of medical accounting started mostly through the courses given in the sector and when the personnel entered the business life.