TURKISH JOURNAL OF ANAESTHESIOLOGY AND REANIMATION, cilt.43, sa.3, ss.142-148, 2015 (ESCI)
Objective: The allocation of the Gross Domestic Product (GDP) to health is limited, therefore it has made a need for professional management of health business. Hospital managers as well as employees are required to have sufficient knowledge about the hospital costs. Hospital facilities like intensive care units that require specialization and advanced technology have an important part in costs. For this purpose, cost analysis studies should be done in the general health business and special units separately.