Faali̇yete Dayali Mali̇yet Yöntemi̇ni̇n Sağlik İşletmeleri̇nde Uygulanmasinin Görsel Hari̇talama Tekni̇ği̇ İle Bi̇bli̇yometri̇k Anali̇zi̇

Abstract

The aim of this study is to make a bibliometric analysis of the Activity Based Cost (FDM) method, which provides more accurate cost calculation than the traditional method of costs in healthcare enterprises and to provide detailed information to the researchers. For this purpose, articles published in the Web of Science database in the field of ABC method were first reduced to 5134 articles by applying certain inclusion principles and then analyzed from a bibliometric point by visual mapping technique. It is seen mostly between 2015-2019 that 51% of the articles published in the Web of Science database related to ABC in healthcare enterprises and in the USA 39% in distribution by countries. According to the authors in the analysis conducted within the scope of VosViewer software, it was determined that according to the authors, Van Mechelen, Willem, the American Journal of Preventive Medicine jourmal was the most cited. As a result, this study, which is carried out extensively on articles with general validity, is expected to guide authors who will work on ABC and bibliometric analysis and future studies.