HASTANELERDE MALİYET ANALİZİ: ANKARA’DA HİZMET SUNAN İKİNCİ BASAMAK BİR KAMU HASTANESİ'NDE UYGULAMA.

Health care satisfy fundamental vital needs which concern individuals and accordingly communities today and the future. In this area needs and expectations are variable and endless. But when considering the limitation of resources it is important to be controlled expenditures. In order to effective and sustainable health services costs analyzes are needed.This study was carried out a second level public hospital which provide service in Ankara. The sample was not selected after the administrative, financial, medical and statical data of all clinics and outpatient in 2014. The study cover specific period so it is cross-sectional and descriptive research method was used. In this study "Traditional Cost Analysis" method was basically used. Costs were calculated through three steps of allocation called first, second and third allocations. End of the allocations it was confirmed that hospital total expenses is 12.783.071,73 TL. It was confirmed that 77,76% of total hospital expenses were made up of direct labor costs; 18,81% were made up of general production costs; and 3,43% were made up of direct raw materials and supplies. Outpatient clinic and clinic unit costs were estimated in this study. These outpatient unit costs were then compared with the prices found in The Medical Enforcement Declaration. Outpatient unit costs were often higher than The Medical Enforcement Declaration prices. [ABSTRACT FROM AUTHOR]