Hospital Departmental Cost Analysis

Hakan Güvener
Independent Researcher
Emine Ayhan
Independent Researcher


While healthcare organizations strive to provide high quality healthcare services to patients despite increasing healthcare costs, they are exposed to the impact of many external factors such as society, Social Security Institution, private health insurance companies, non-governmental organizations, media, rival healthcare organizations, pharmaceutical and medical equipment supply companies and trade unions. The costs of diagnosis, examination and treatment services used in the health services sector are relatively high compared to other sectors. Today, healthcare organizations spend high expenditures to provide the highest quality healthcare services to their patients with the latest technological medical devices, medicines and new applications. It is of great importance for organizations in the health services sector to control these increasing costs and to use resources effectively.

Cost analysis in healthcare organizations can help manage scarce and important resources, efficiency of the healthcare service provided, decision-making processes of managers, seeing the current financial status of the hospital and evaluating financial sustainability. Health managers have the opportunity to evaluate whether resources are used effectively with cost analysis. Thus, they can increase efficiency by preventing unnecessary expenditures. Cost analysis can help to find ways to provide better health care by revealing the factors that affect the cost of health care. Analysis can guide the health care process to identify more effective and efficient methods by reviewing the health care process. Cost analysis in health care organizations can provide hospital managers with data to help them develop future strategies. It can also contribute to the pricing of health care services. Analysis can help to understand the financial situation of the health organization and to create a budget.

Considering the necessity of conducting cost analysis in public or private healthcare organizations and the advantages it offers to the hospital and its managers, it is thought that conducting a comprehensive study in this field can contribute to the field and literature. As in all organizations operating in the service sector, determining costs in hospitals is a very difficult and complex process. Although there are many cost analysis studies on health care organizations in the literature, it has been observed that there are very few studies in which each stage of cost analysis is explained comprehensively. This book demonstrates that a cost system can be established in all healthcare organizations, including public hospitals, with the support of qualified personnel, resources and senior management. Establishing a structure that will provide regular data flow to the cost system to be established and the creation of an integrated data processing module can help ensure the follow-up of the financial structure of the organization. It is thought that this book can guide managers and decision makers in the health services sector in building a cost analysis system in their organizations.

The hospital department cost analysis book consists of three chapters. In the first part, information about the structure and characteristics of hospital organizations and some health indicators in Turkey are given. In the second part, cost accounting and cost elements in hospitals are explained. In the third part of the book, the department cost analysis application of a public university hospital, Department of Chest Diseases for the year 2022 is presented.

How to cite this book

Güvener, H. & Ayhan, E. (2024). Hospital Departmental Cost Analysis. Özgür Publications. DOI:



January 3, 2024