Abstract:

Cost work is necessary for the more effective presentation of health services to the society in hospitals. The service activities provided in hospitals are in complex structure and therefore affect the results of the activity. Therefore, it requires more effort to determine the cost of each of the health care services provided in the enterprises produced and the cost factors that make up this cost. In a cost analysis in hospitals, the impact of each factor that affects the service costs on the costs should not be overlooked. In this context, false cost estimates in hospitals have a negative impact on the efficiency and efficiency of resources. It also causes the loss of cost control to increase the spending burden. This is why it is extremely important to calculate the cost of each service offered in the hospitals. In this study, the purpose of the contemporary cost methods is to combine the time-based activity-based cost system with the foolish logic approach, calculating the cost of the dental protection unit service of a oral and dental health hospital, to reveal the information that will help the hospital managers in decisions on issues such as cost control, capacity use.

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