Determination of the service costs of laparoscopic cholecystectomy surgery package and comparison with the healthcare application regulation

The viability of hospitals, as one of the most important health service providers, depends on delivering the services with minimum cost and maximum quality, and using their resources efficiently. The cost calculation of the healthcare services provided in the hospital enterprises is important for both the hospitals and the organizations that receive the services.In this research study, it is aimed to determine the cost of laparoscopic cholecystectomy surgery that is successfully applied all in the world and in Turkey for the treatment of gallstones and whose expenses are covered by the social security insurance.The medical records and costs of the patients that had laparoscopic cholecystectomy surgery in the General Surgery Clinic of Baskent University Ankara Hospital within the year 2007 were gathered retrospectively from the files and the data on the electronic media; and the cost analysis has been done choosing 143 cases that are suitable for the study. After the classification of the costs, the results were compared with the similar studies and the prices on the Healthcare Application Regulation and then interpreted.