With lean management; cost management in short term and hospitals in the second level service hospitals: The example of Tuzla State Hospital

The purpose of this study is to determine the total and unit operation cost of in patients and to determine the burden of in patients in clinics withhigh service capacity by comparing the cost of in patients to the cost of medical treatment (SUT) bundle prices and in voices sent to SGK (Social Security Institution). In the Internal Medicine Clinic where the research was conducted, the highest rate of personnel cost was found to be 77.09% among the total costs. The ratio of pharmaceuticals and medicinal materials, which are called as primary substances and materials, was calculated as 7.05% and the ratio of general production costs as 15.86%. In the General Surgery Clinic; Among the total costs, the highest personnel expenses, pharmaceuticals and medical supplies were 8.62% and general production costs were 16.01%. It is thought that the health managers can contribute to the cost accounting, performance, planning and quality improvement, elimination of the waste and increase of hospital revenue, besides theresults of there search will be effective in the improvement studie sand will provide financial returns in terms of the health institutions, if evaluated by the Ministry of Healthand SGK. In the conclusion part of the study, suggestions were made to health managers based on the findings of the study.