The cost analysis of deliveries at a university hospital

In the present study, it was aimed to determine the realistic financial figures and the profit-loss ratios in which the financial functions of a tertiary hospital in a gynecology and obstetrics clinic can be reached by performing cost analysis of the services which do not require second intervention for any reason and without complications. The study is a descriptive record research. The setting of the study is composed of 316 birth records which did not require any second medical intervention and developed no complication for any reason in Z.B.E.Ü. Health Implementation and Research Center Gynecology and Obstetrics Clinic between the dates of 01st January-30th June 2011. In the research, it has been planned to reach the whole setting without sampling. The availability was 100% (n = 316). Data were evaluated with SPSS for Windows. Mean values are shown as "arithmetic mean ± standard deviation". For the analysis of the data, T-test, ANOVA analysis of variance and chi-square test were used. As for the results, while the total invoice value for normal delivery was 105.7 ± 58.8, the total invoice value for cesarean deliveries was 264.2 ± 81.0. The cost of drug delivery for normal deliveries was 48.5 ± 32.9 whereas the cost of drug delivery for cesarean ones was 179.5 ± 717.1. In addition, the total consumption expenditure for normal deliveries was 29.8 ± 22.2 as the one for cesarean deliveries was 97.5 ± 31.3. Moreover, while the billable consumable expenses for normal delivery were 20.4 ± 19.4, it is seen that 81.9 ± 28.0 was the result for cesarean delivery. Another result shows, on the one hand, the non-invoiced consumable expenses for normal deliveries were 9.4 ± 7.2; on the other hand, the ones for cesarean ones were found to be 15.6 ± 10.0. When the length of hospitalization is looked through, the rate for normal deliveries was 1.9 ± 1.3 days, while it was 3.1 ± 1.7 days for cesarean section Lastly, the cost of examination for normal deliveries was 29.4 ± 21.2 whereas 40.4 ± 37.0 rate was found for cesarean ones. In conclusion, the effect of the reimbursement prices on institutions which were determined without any cost analysis at the beginning of the study is not known. As a result of the findings we obtained in our study, a profit was obtained in the cost analysis belonging to normal spontaneous delivery and cesarean delivery. Keywords: normal spontaneous delivery and cesarean delivery cost analysis