Hastanelerde Maliyet Analizi ve Tıbbi Rehabilitasyon Hizmetlerinde Birim Maliyet Hesaplanması

Abstract

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 third-level 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. Turk J Phys Med Rehab 2012;58:103-8.