A cost analysis of adult emergency service in Şahinbey Research and Practice Hospi̇tal Emergency Department(Comparison of performance-based supplementary payme

AIM: In this study, we aimed to compare emergency administration pooling system and individual performance application using administrative, financial and medical data of Gaziantep University Faculty of Medicine Şahinbey Research and Practise Hospital Adult Emergency Department between 01.01.2014 and 31.12.2017. MATERIAL AND METHOD: Every billed service and every documented income and expense for adult emergency services within the hospital's Emergency Department, between January 1, 2014 and December 31, 2017 was included in the study. The conventional cost analyzing method was used to calculate the emergency service unit's patient examination costs, based on this data. Microsoft Office Excel and Office Word were used to carry out the analysis. RESULTS: Gross salaries have not been included since salaries are paid from the general budget. Between 01.01.2014-31.12.2017, the total expenses of adult emergency services for the Gaziantep University Medical Faculty at Şahinbey Research and Practice Hospital was calculated to be 28.424.209,47 TL, the total income was calculated to be 28.772.620,91TL. In 2014, the total loss was 25.831,54 TL. In 2015, the total profit was 137.780,99 TL. In 2016, the total loss was 148.427,62 TL. In 2017, the total profit was 384.889,61 TL. The total profit between 2014-2017 was 348.411,44 TL. Four-years average of the total costs is 48,11% - which is a considerably large percentage, was personnel expenses. Average SGK repayment paid to the hospital per unit patient (including the examine costs and all the procedures that patients go through) was calculated 47,12 TL. Emergency service unit patient examination costs calculated to be 46,62 TL. Per unit patient, personnel contribution portion was detected as 22,51 TL. Between 2014-2017, the emergency service unit examination price paid by SGK was 15.50 TL. DISCUSSION AND CONCLUSIONS: It is a multidimensional and comprehensive phase, such as provision of health services, financial support, procurement elements in the service process. Like all businesses, hospitals have health care facilities. In addition to being primarily non-profit healthcare providers, they have to use their resources efficiently in a cost- effective manner in their service delivery. Performance-Based Supplementary Payment System seems to be a system that helps to motivate and reward the hard-working-staff, and more cost-effective. Key Words: Emergency medicine, Cost, Cost analysis, Performance-Based Supplementary Payment System