INTRODUCTION: This study aims to determine the costs that emerged in the palliative care unit.
METHODS: The universe of this cross-sectional retrospective study is the palliative care unit of a training and research hospital in Istanbul. In the study, all necessary medical, administrative and financial records for 2018 were taken as a sample. The full cost model according to the cost scope, the actual cost model according to the time the costs are assessed, the transaction cost model according to the determination method, and the traditional cost model according to the basis of distribution were used in the calculation general production expenses. The expenses were analyzed in Microsoft Excel 2016 program and evaluated in detail.
RESULTS: In the research, the highest expense item among the total expense groups was found to be personnel expenses (41%), followed by general production expenses (34%) and raw material and consumable expenses (25%). Inner group evaluations revealed that the highest expense in the personnel expenses group is the additional payments to the doctor and nurse (63.41%), the drug and pharmacological product expenses (62.85%) in the raw material and consumable expenses group, and the legal obligations (26.19%) in the general production expenses group.
DISCUSSION AND CONCLUSION: The price set for palliative care treatment in the Tariff on Health Services was found to cover the expenses of the Ministry of Health Education and Research Hospitals functioning with the university for 2018 and to provide a profit of 94.59 TL per inpatient daily.