According to the actual full cost of hospital establishments system income and expenses calculation and application of a hospital (İzmir, Dr. Suat Seren Chest Diseases and Surgery Training and Research Hospital )

An indisputable fact the importance of the human and human health. With the developing technology of medical science to find cure many diseases, hospitals and health care personnel are becoming increasingly important. Today's hospitals provide health care services in the public and private sector hospitals. A large portion of the costs of public hospitals in the state of service provision or the other is the name of Social Security Institutions. However, the scale of public hospitals made publicly pricing service provision creates a negative impact in increasing revenues. However, private sector hospitals have the opportunity to earn more income. Expense in the income imbalance between the public and private sector hospitals are emerging in the public hospitals in excess of the number of personnel and other expenses increased due to bureaucratic reasons. Although they are not serving the public hospitals in order to gain the optimum use of public resources and the quality of service in terms of the increase in the income-expenditure balance turned positive in the direction of income is required. To continue to provide a reasonable level of income reduction of expenses is a necessity to increase. Such as all other businesses, hospitals, reporting and recording of activities and their economic dimensions must take. Accounting technique called the system and what might be called economic value of assets and the values of all kinds of methods to keep track of their activities to assess and are able to see the current status of a particular period or at the end of the period and can make assessment of the situation. Minimizing the costs of every business objective is to achieve the highest return activities is a known fact. In this context, hospitals aim to increase revenue by controlling costs is possible to say that they carry. In this study, accounting systems, cost and revenue elements of the approach were general and Izmir Dr. Suat Chest Diseases and Thoracic Surgery Education and Investigation Hospital in 2011 benefiting from the financial data, the actual cost method, income and expenses with the situation investigated. In the light of attempts to explain the relationship between income and expenses. The study and management of hospital management, expense reduction, revenue increaser is hope that a research study to shed light on.