Activity - based costing in health facilities ( an example of a public hospital )

Meaning of cost has been held in this gradnate work.terms releated with cost, ways of calculating the cost and the methods of cost based on activity have been explained indetailly. And also it is explained the difference between cost based activity and calculating the cost by traditional ways. It is also explained how to proceed this method. After the expressions of cost based on actıvıty in roughly, there has been mentioned about medical companies in Turkey. The negative and positive effects of transform in health on those who work in the medical sector and taking the medical service. In this report it has been explained the process of the cost based on activity. In this report it is done the cost based on activity application by using the datas of a public hospital, at the end of the application of cost based on activity, by concantrated on the activities it has been aimed that the management can make source and activity capacity investigation. After the application using the datas it has been conclusions. After obtained informations it has been declared thatassumptions in the beginning were true or not. The difficulties, necesserities and gainings of the cost based on activity has declared in the conclusion part. Key Words : Cost, Activity- Based Costing, The Health Sector