Public health services in Romania are in a complex and continuous process of reform, a majorpriority of government. In the light of future trends of development of health care, we can say that healthcareis becoming more and more a "market" operating on the principle of supply and demand. The patientbecomes a consumer; he is interested in health care and wants to be adept at maintaining and improving hishealth. Therefore, the Romanian health sector must intensify efforts to develop management because successand even its existence depend exclusively on an appropriate management system that continuously improvesto the needs of the patient (customer) and to the market economy. Thus, we considered it necessary forcosting approach in the health sector in Romania due to the high complexity of health services and the highconsumption of resources.