COST ANALYSIS IN HOSPITAL BUSINESSES: ISTANBUL PROVINCE PRIVATE HOSPITAL EXAMPLE

Sema Urnek

doi:10.64086/SusWel.2025.25

Sema Urnek, Serkan Yılmaz, Melek Çetin

Year : 2025
Vol : 3
Issue : 2
Page : 103-127

DOI : 10.64086/SusWel.2025.25

This research, conducted at a private X Hospital in Istanbul, stands out as a comprehensive cost analysis study aimed at enhancing resource management and cost-effectiveness in the healthcare sector. It seeks to make a valuable contribution to the limited number of cost analysis studies on private hospitals and to serve as a guiding resource for hospital administrators in better understanding cost structures and utilizing resources efficiently. The study was meticulously carried out using data gathered from a wide array of financial documents, including the hospital’s financial records, employee salaries, and supplier payments. Employing scientific methods such as cost estimation, cost allocation analysis, and comparative cost analysis, the cost structures of hospital units were examined in detail. The analysis conclusively determined the hospital’s total expenditure as 10,217,605.69 ₺. Findings clearly revealed that labor costs and general overhead expenses constitute a substantial proportion of total costs. Potential areas for savings in labor costs were identified, and various improvement recommendations were developed. Furthermore, it was established that a significant portion of expenses is distributed across primary and auxiliary production overheads. This research underscores the vital role of cost analysis and strategic management in the healthcare sector once again. It offers decision-makers concrete, practical, and applicable recommendations to improve resource efficiency and cost management. By optimizing cost management processes, the study ultimately aims to enable hospital administrators to deliver sustainable, high-quality healthcare services in the long term while enhancing operational efficiency and providing robust support for strategic planning.

Cite this Article As : Çetin, M., Yılmaz, S., Urnek, S. (2025). Hastane işletmelerinde maliyet analizi: İstanbul ili özel hastane örneği. Sustainable Welfare, 3(2). 103-127.

Description : Yazarların hiçbiri, bu makalede bahsedilen herhangi bir ürün, aygıt veya ilaç ile ilgili maddi çıkar ilişkisine sahip değildir. Araştırma, herhangi bir dış organizasyon tarafından desteklenmedi.Yazarlar çalışmanın birincil verilerine tam erişim izni vermek ve derginin talep ettiği takdirde verileri incelemesine izin vermeyi kabul etmektedirler. None of the authors, any product mentioned in this article, does not have a material interest in the device or drug. Research, not supported by any external organization. grant full access to the primary data and, if requested by the magazine they agree to allow the examination of data.

COST ANALYSIS IN HOSPITAL BUSINESSES: ISTANBUL PROVINCE PRIVATE HOSPITAL EXAMPLE, Research Article,
2025, Vol. 3 (2)

Received : 03.03.2025, Accepted : 15.12.2025 , Published Online : 29.12.2025