Özet:

The medical examination services are primary health services in hospitals and calculating outpatient unit costs is extremely important. The purpose of this study was to determine the outpatient unit costs of Türkiye Yüksek İhtisas Training and Research Hospital according to data from the first six months of the year 2011 and compare them with the prices set by The Medical Enforcement Declaration. This is a retrospective study which was conducted by investigating and evaluating the medical, administrative, financial, and technical data.In this study, Actual Full Cost Method was basically used. Costs were calculated through three steps of allocation called first, second and third allocations. The analysis in the study is based on all outpatients, not on a sample drawn from among them. In the study it was determined that labor costs and shares received from the allocation of support department costs constitute the greatest component of the outpatient unit costs. Finally, our cost-price

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