Health sector is also effected by the differences in commercial life emerging as a result of globalization. The utilization of poor resources in the most effective and the most efficient way gained importance also in health facilities as much as it did in commercial enterprises. One of the most important datas required by the directors in order to use the resources efficiently is the imformation about enterprise costs. There are some difficulties in gathering cost information especially in state hospitals. In this study, complex structure of hospital enterprises and the importance of hospital costs are displayed and the necessity of analysing costs per patients according to deparments is emphasized.
Hospital, Cost analysis in hospitals, Inpatient costs