Cost analysis in health care institutions: Example of Kelkit State Hospital in Gümüşhane province

The aim of this study is; It is not only to know the costs of the services provided to patients, but also to reveal whether the control mechanism of the hospital is working and whether a controlled cost expenditure is made. Simple distribution method is used in this study. In this context, the sample of the study is Gümüşhane Province Kelkit State Hospital. Internal medicine, cardiology, chest, infection, pediatrics and health, physical medicine and rehabilitation, general surgery, orthopedics, urology, ear-nose-throat, eye, gynecology and obstetrics, oral, dental and maxillofacial diseases from the relevant departments of the said hospital. Income and expense items of nephrology, hemodialysis, intensive care, neurology, mental health, algology and emergency outpatient clinics; procured from units such as purchasing, trusteeship, invoicing and in-kind, and presented in tables on a monthly basis. Also; Considering the income and expense items related to the operating room, it was seen that the highest income belonged to orthopedics and traumatology and the least income belonged to the ear-nose-throat polyclinic. Considering the results of the study, it was determined that the highest income item was in the emergency outpatient clinic and the least income item was in the algology outpatient clinic. When the items of expense are analyzed, it is understood that the most civil servant salaries and the least expense is the internet. When the health services income and expense items are analyzed, it is seen that the highest income belongs to drugs and medical consumables and the least income belongs to nuclear medicine imaging and treatment items. In this study, the distribution of the polyclinic and clinic costs of Kelkit State Hospital to the relevant expense centers and the unit costs were determined and compared with the prices of the Social Security Institution Health Implementation Notification (SUT). As a result of the analysis, the highest unit cost was seen in the chest polyclinic and the least in the emergency department.