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Based on the past and current financial data of the businesses, it is very important for the business and other institutions and related parties to make predictions about the future situation. Many financial analysis techniques are used to obtain this information. One of these analysis techniques is ratio analysis used to determine the financial performance of businesses. Ratio analysis is made by proportioning the related items in the balance sheets and income statements of the enterprises. However, rather than calculating this ratio or percentage data, the interpretation of these calculated data adds meaning to the findings. In general, ratio analysis is calculated for internal and external users of information, based on balance sheet and income statement items. Special purpose rates to be calculated for internal information users will have the quality to meet the information needs of the interests in terms of decision making. In this context, "cost ratios" to be calculated by going beyond traditional rate analysis tools for internal users in enterprises will provide an important data set for those concerned. In the study, the cost rates of a training and research hospital operating in Istanbul for the January 2008 period were calculated and the results obtained were evaluated in terms of contribution to in-house users. In the study, it was determined that some of the calculated rates of the hospital are similar to the results calculated for other purposes. Comparison of the rates within the scope of the study was not possible because there was no study on this subject. More work in this area will contribute to the decision-making process of managers and it will be possible to compare cost ratios between institutions.

Ratio Analysis, Cost Ratios, Hospital Cost


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