Cost accounting in hospital and a pravite hospital application

In our rapidly improving and globalizing world, cost is an important subject of our Daily lives and all industries. Health care is a highly competitive industry and has unique variables, therefore it is crucially important for health care enterprises to determine, observe, calculate their finances and to take costreducing actions toremain in this industry. Aim of this study is to determine the costitems of an investment, to find there lationship between main production costs and auxiliary production costs, to calculateun it costs according to this relationship and to determinet hecost of a patient for the hospital, for an enterpriser planning to in vest in hospitals. This study has the quality of a guidebook for enterprisers, because it teaches; how to determine costs, to track the interactions between the costs, to reducein creasing costs and to observe the costs of the enterprise. The study also includes SWOT (GZFT) research and cost-finance relationships of private hospitals, which is valuable both for in vestors and researchers who want to study in thisfield.