The Description of the operational costs and performans analysis of Balıkesir State Hospitals

Hospitals are, expected to produce the best health care service at the lowest possible cost. This objective can only be achieved by applying modern management techniques to all process of hospitals. Cost effectivennes and performence analysis, one of the modern management techniques, are important tools for the managers in planing, decision making and control. In the study, 1996 data of Balıkesir State hospital were described and analysed. The departments were defined into two main cost groups: Main group and Maintenance group. The main group was composed of inpatient departments, outpatient departments, laboratories, x-ray, emergency, physiotherapy department and haemo-dialysis departments. Pharmacy, management units and all of the maintenance departments determines the Maintenance group. After describing the direct material, direct personnel and general production costs, those were distributed according to the appropiate indicators to the each cost groups (first distribution). In the second distribution step, the Maintenance costs were allocated to each department of the Main group members. After then, the total hospital costs, costs per inpatient department, input-output effectiveness, share of the cost items in the total costs, the staff effectiveness and inpatient-bed effectiveness were calculated. The defacto bed capacity of the hospital in 1996 was 415, while formal bed capacity was 400. The bed occupation rate was 64.5 %, the mean duration of stay at hospital was 5.6 days, bed turnover rate was 42 patients. The mean cost of a patient day, an inpatient episode and a hospital bed were 3.199.000 TL, 17.980.000 TL and 753.544.000 TL, respectively. It was calculatet that there were 2.9 occupied beds, 191 hospitalized patient and 3.2 nurses per a physician. The total- hospital expenditure was 617.076.814.000 TL while total hospital income was 253.985.150.000 TL. It was detected that there were significant differences among hospital clinics regarding bed occupation rate, mean duration of stay at hospital and bed turnover rate. Therefore during the resource allocation process, the hospital management body is advised to take this situation into account.