196COST ANALYSIS OF UNIVERSITY HOSPITAL EMERGENCY SERVICE IN TURKEYThe aim of this study is to make the financial analysis of Baskent University, Ankara Hospital emergency department in 2013. The emergency service incomes and expenses of year 2013 were collected from hospital records in accordance with the purposes of this study. In the study, firstly patients were divided into groups month by month and then the data were combined and frequency tables and various graphs for each month were summarized statistically for 2013. Data were analyzed with SPSS 13.00 for Windows. Student's t test and chi-square test was used for statistical analysis. p <0.05 value was considered significant. When the total income and expenditure balance in 2013 is observed that; total income and total expenses 348.293,10 € and 859.664,46 € respectively. According to results of our study, our emergency department was economic losses.cemkavalci@yahıoo.comResearch532015Emergency,Cost,SupportOkyar Demir,Turker Topalhan,Cemil Kavalci,Meliha Findik,Afsin Emre KayipmazBaşkent ÜTF, Emergency Department, Ankara.,Gazi ÜIIBF, Department of Labor Economics and Industrial Relations, Ankara.,Başkent ÜTF, Emergency Department, Ankara.,Başkent ÜTF, Emergency Department, Ankara.,Başkent ÜTF, Emergency Department, Ankara.