An application on cost analysis by gradual distrubition method in Tokat Dental Hospital

The aim of the study is to define more accurate clinical operational cost figures using gradual distribution method as a cost accounting technique in dental hospital. Thus, it is aimed at contribute to the health services managers? tasks such as financial planning, performance inspection, quality and improvement. The study is conducted by analyzing and evaluating of medical, administrative, financial and technical data retrospectively. The processings done at the dental hospital in 2011 is composed the population of the study. Data which is taken from data processing center and expert opinion is chosen as a sample affecting hospital costs centers. With the gradual distribution method some activities done in integrated clinics, emergency clinic, radiology, dental prosthetics laboratory units are evaluated variously and assessed in terms of the accuracy in pricing after comparing with the Health Budget Law.