Turkish Journal of Physical Medicine and Rehabilitation 2012 , Vol 58 , Num 2

Cost Analysis in Hospitals and Calculation of Unit Costs in Medical Rehabilitation Services

İsmail Ağırbaş 1 ,Haydar Gök 2 ,Yasemin Akbulut 1 ,Ömer Rıfkı Önder 1
1 Ankara Üniversitesi Sağlık Bilimleri Fakültesi, Sağlık Kurumları Yöneticiliği, Ankara, Türkiye
2 Department of Physical and Rehabilitation Medicine, Ankara University Faculty of Medicine, Ankara, Turkey
DOI : 10.4274/tftr.28566

Objective: The aim of this study was to demonstrate that actual cost values of medical rehabilitation services and cost functions could be estimated by using cost analysis in a physical and rehabilitation medicine (PMR) clinic of a thirdlevel hospital. This, in turn, could guide the hospital administrators in their financial planning, performance audit, and quality development issues.


Materials and Methods: This is a retrospective study which was conducted by investigating and evaluating the medical, administrative, financial, and technical data. The true population of the study consisted of medical rehabilitation services provided in a PMR clinic of a third-level hospital in 2010. Since sampling was not done, all treatment sessions of outpatients and inpatients done in the PMR unit were included in the study.


Results: After analysis, the cost for an outpatient was found to be 72.02 TL, for an inpatient 7.825.54 TL, for patient day 221.05 TL and for a PMR session 49.38 TL. These values were higher than the values paid to medical care providers by the Social Security Institution.


Conclusion: Reimbursement institutions need to take cost analysis data into consideration when determining the rates of repayment for medical care providers. 

Keywords : Physical medicine and rehabilitation, hospital, cost analysis