COST ANALYSIS OF SERVICE BUSINESSES: THE COST ANALYSIS OF HOSPITALIZED PATIENTS IN NUMUNE HOSPITAL BURN UNIT OF SİVAS
Aim. The aim of this study is to investigate retrospectively the average cost per patient between the time 1May 2012-15 June 2013 in 68 patients who were hospitalized in the Burn Section of Numune State Hospital. Methods. This investigation includes age, degree of burn, burn percentage, burn type, hospitalization days and bills. Rates were determined according to the burn type of patients and costs were determined according to these types. Results. 80.9% of patients had hot water burn, 7.4% were burned due to burst flames, 4.4% had milk burns, 4.4% had steam burns and 2.9% were identified to have electrical burns. Average costs of burn injury inpatients was reported as TL values. Conclusion. The degree of burn injury, burn ratio and number of days during hospitalization were found to be dependent while age and type of burn injury were found to be independent variable that affect burn costs. The most important paramater that increased cost was number of days of hospitalization. Total cost of 68 patients was 1193,65 TL and average daily cost of a patient was found to be 110,12TL.