Comparative analyis of MRI, CT costs and SUT prices: A field study at training hospital

Resource allocation problems have been in the forefront of Health TransformationProgram since 2003. Health Transformation Program focused on developing organizational structure and functioning of Turkish health care system. Similar to other countries?examples, Health Transformation Program forced healh care managers to make effective and efficient resource allocation decisions based on cost analysis. However, there are limited cost data to evaluate MR and CT services provided by hospitals.The fundamental purpose of this research is to calculate actual costs of MR and BT services provided at training hospitals and to compare these costs to price lists officially declared by SGK. Study was conducted at an training hospital located in Ankara. Cost data were collected from various sources ranging from accounting databases to activity statistical sheets. Step down costing methodology were used to calculate unit costs of MR and CT units.Study showed that actual costs of MR and CT services (119,7 and 84,8 TL respectively) are higher than SUT prices.