Unit cost analysis: Şevket Yilmaz an application in training and research hospital burn unit

The cost of a product or a service can be calculated properly with not only controlling the cost but also with allocation of resources efficiently. In enterprises delivering health services , there is a great variety of cost centers depending on the structure of the enterprise. So, this makes it difficult to calculate the costs precisely. Ineffectiveness of cost calculation system in especially non-profit public hospitals causes ineffective use of resources and imposes burden to the state because of loss of cost control. In this study, it is aimed to provide managers in health sector with the opportunity of learning strategic planning, understanding cost analysis, measuring performance of units, having the ability for doing good costing as much as possible, and by this means to contribute to health service enterprises, which are developing in terms of professionalism, and to managers in the health sector, in their studies of strategic financial planning. This study was done as descriptive in the burn unit of Bursa Şevket Yılmaz Training and Research Hospital. The population of the research composes of all of the expenditure and revenue items in the burn unit in 2012, and the whole population is reached. The data gathered from TDMS, MKYS, HBYS and the enterprise itself, is analysed and organised. The main ones of expenditure items are these; direct raw materials, material costs, staffing costs, and general production expenses. The study also intends to clarify activity based costing system, health services delivered to patients, and the relationship between service, costs, expenditures and revenues.