Example of Cost Calculation for Operating Rooms in the Hospital

Abstract: Costs are involved in all economic activities of the company and are important for its existence. In the current economic situation is putting pressure on hospitals to reduce costs. In hospitals, it is difficult to reduce direct costs, because most often it is a material used in the treatment of the patient, therefore, should focus on overhead costs and their management. The aim of this article is to find an allocation key to allocate costs to the operating rooms.