COST ANALYSIS STUDY IN A PUBLIC HOSPITAL

This study aims to provide a holistic perspective and model for hospital service costs. The study was carried out on the 2002 data of a public hospital. Actual and full costing methods have been conducted in cost analysis. All results were revalued according to the index change rate. In order for the costs to be close to the reality, the directly assigned rates of the expenditures should be high and the distribution models should be set up correctly. In this study, directly assigned expenditures rates to expense locations has reached to 73.2%. The labor costs in hospital costs were in the first place with 73,8%. The costs of laboratory tests were found to be quite high compared to the present-day. In this study, it is necessary to carry out new models with the contribution of IT sector for the continuity of monitorization of the costs in public hospitals as targeted