ABSTRACT

Objective:

The purpose of this study was to determine the unit cost of the main production centers of Ankara University School of Medicine Hospitals in 2008.

Material and Method:

Expenses and costs of the Ibni Sina and Cebeci Hospitals were obtained from the Hospital Information System and Revolving Fund distributed to the main production centers by using a step- down allocation method with three steps. Unit costs were calculated in the third allocati-on using the number of outpatients, inpatients and inpatient day.

Results:

The total cost of Ibni Sina Hospital (a 931-bed facility) and Cebeci Hospital (a 1153-bed faci-lity) were calculated as 117.994.696,14 TL and 106.378.973,80 TL respectively. In Ibni Sina Hospital, the average unit costs of outpatient clinics are higher in the departments of internal medicine compared to the departments of surgery. In terms of inpatient days, the avarage unit costs of departments of surgery is higher than the departments of internal medicine. In Cebeci Hospital, it is determined that the avarage unit costs of outpatient clinics are higher in the departments of surgery compared to the departments of internal medicine whereas the reverse is true for inpatient clinics.

Conclusion:

Being aware of unit costs in a large-size hospital would improve strategic decision-ma-king process including effective financial management, healthcare service planning and human reso-urces management.