Abstract:

In hospitals, which are the most important provider of health services, there is an important place in cost control for the continuous delivery of services. Cost analysis studies are guiding on cost control. The 2015 administrative, financial, medical and statistical data of a public hospital operating in Antalya were evaluated by the cost analysis method. The costs of the clinical unit, the costs of the underlying patient unit and the costs of the underlying patient day unit are calculated. The cost of the clinical unit is compared to the price of the clinical package Health Application Notice. The total spending of the hospital was 30.546.136.25 TL. 5.61 per cent of the total expenditure was made up of the first material and material expenditure, 57.32 per cent of the staff expenditure and 37,07 per cent of the total production expenditure. 63.47 percent of the post-distribution expenditure was distributed to the main production expenditure places, 23.79 percent to the support production expenditure places, 4.82 percent to the general assistance service expenditure places, 7.91 percent to the general management expenditure places. The analysis found that the unit cost of 9 clinics was higher than the price of the package of the clinic and that the unit cost of 7 clinics was lower. The result was that the fixed costs of the hospital were high, the number of clinical patients in some clinics was low, the number of patients in some clinics was low and the number of patients in some clinics was low. It is recommended that the hospital establish a systematic data system, pay attention to the cost analysis work, take measures to increase the capacity use rate.

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