Cost analysis of health institutions: Bursa Oral and Dental Health Center case

As health sector develops day by day in our country, obligation of obeying international standarts emerges, beneficiaries? expectations increases and private sector grows up in the health field, finance factor have become much more important for health institutions. Effecient and productive using of limited sources which is once being considered for only industrial management have become compulsory. Efficient using of costs and obtaining the absolute control over the costs is possible with true and when due obtaining of outputs about finance. For managers to use their sources in a most appropriate way, they need cost outputs in their decisions and while they are achieving control functions. However, as it is being supported by our survey, there is no enough basis to reach cost outputs especially in community health institutions. For a efficient cost control in health institutions, firstly, to found cost accountancy system, having a more efficient cost control system over the stocks and raise staff who has become master in the cost issue are being suggested. Key Words : Management of Health Institutions, Cost, Cost Accountancy