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. internal medicine and anaesthesiology ICUs between January 2012CAugust 2013 (20 months period) were taken and analyzed from chief staff of the Department of Information Technology, Gazi University Hospital. Conclusion At the end of the study, we observed clear differences between internal medicine and anaesthesiology ICUs arising Senkyunolide H manufacture from transactions and patient characteristics of units. We stated that these differences should be considered by Social Security Institution (SSI) for the reimbursement of the services. Further, we revealed that SSI payments do not meet the intensive care expenditure. Keywords: Cost analysis, intensive care, reimbursement Introduction Health enterprises should make the best of the current resources while trying to offer the best service because of a shoestring budget for health. For this aim, cost analyses should be performed for the use of resources, their effectiveness and comparison of alternative treatments (1C3). Prospective financial planning can be conducted by benefiting from the previous cost data through cost analysis (4). The level of health services, which is also considered to be an indicator of socio-economic development, should be in accordance with international standards, high quality and low cost (2). In this sense, the aim of cost analyses is to find not only the best clinical method but also the lowest cost (5). Senkyunolide H manufacture In hospitals requiring to be professionally managed, performing cost analyses of units will help administrators in decision-making processes (2). However, administrators of hospitals should never compromise on offering quality services while trying Rabbit polyclonal to ATF2 to deal with increasing costs (6). Various methods such as conventional cost analysis, cost-effectiveness, cost minimization and cost-benefit analysis can be used in cost analysis studies. Although simple conventional cost analysis is used in most studies conducted on cost, a healthy comparison cannot be done because of differences in methodologies (7). Despite the fact that classifications done in cost analyses can differ in some ways, hospital expenses can mainly be classified under the following three headlines: Direct primary substance and material costs (medical consumables, medication, laboratory examinations, etc.) Direct staff costs General production costs (electricity, water, natural gas, communication, maintenance, repair, cleaning, medical waste, medical gas, depreciation building, Senkyunolide H manufacture etc.) (2). In our study, rough costs (differences between incomes and expenses) of the Internal Diseases Intensive Care Unit (ICU) and Anaesthesiology ICU of Gazi Hospital in Gazi University Medicine Faculty were estimated to reveal the costs of ICUs, which have an important place in hospital costs (7, 8). Moreover, we tried to find out cost differences. We aimed to demonstrate that the Senkyunolide H manufacture pricing policy implemented for ICUs by the Social Security Institution (SSI) and the application of the same pricing for ICUs with different dynamics would not be valid and adequate. Methods The Internal Diseases ICU of Gazi Hospital in Gazi University Medicine Faculty is a 9-bed and 425 m2 unit that provides tertiary intensive care services with 2 professors, 2 intensive care fellows, 4 internal medicine fellows, 13 nurses, 9 caretakers and 3 cleaning staff. The Anaesthesiology ICU of Gazi Hospital in Gazi University Medicine Faculty is a 9-bed and 338 m2 unit providing tertiary intensive care services with 2 professors, 2 intensive care fellows, 2 anaesthesiology fellows, 19 nurses, 9 caretakers and 4 cleaning staff. Personnel classification, physical conditions and technical equipment were similar in both ICUs (Table 1). Table 1 General features of intensive care units Cost analyses are generally performed under three headings. In our study, direct primary substance and material costs were examined with staff costs and general production costs for both ICUs. The ethical authorization for this study was received from your Ethics Committee of Gazi University or college Medicine Faculty. The income and expense data of 855 individuals who were examined and treated during their hospitalization for more than 24 h in the Internal Diseases ICU and Anaesthesiology ICU between January 2012 and August 2013 (for 20 weeks) were from the data processing and accounting departments and were then evaluated. The individuals demographic features, hospitalization duration, admission locations, insurance type, and rigorous care results were recorded. The total incomes and expenses of ICUs and exam costs, treatment services costs, bed costs, medication costs.