OBJECTIVES:  Lung cancer is the most frequently diagnosed oncologic disease worldwide, annually diagnosed in nearly 1.4 million patients. In 2010, the incidence in men was 89.7 per hundred thousand people (in 1996, it was 102.3), while in women 35.2 (against 22.9 in 1996). The severity of the disease is also reflected by the high mortality rate, which was 74.8 per hundred thousand people in men and 27.4 in women in 2010. METHODS:  Identifying the costs spent by a clinic/hospital is difficult in the Czech Republic, as the majority of hospitals work with cost related data in the “confidential” mode. The costs were estimated and verified based on expert opinions of pulmonologists, oncologists, head physicians and staff members of technical and economic departments of five pneumo-oncologic centres and university hospitals in this study. RESULTS:  Totally 32 procedures (process maps) were identified in lung cancer treatment (10 in diagnostic, 22 in therapeutic processes). Each procedure consists of diagnostics, therapy and subsequent monitoring of patients. Costs for respective steps were assessed, and total costs for each therapeutic scheme were calculated. CONCLUSIONS:  The calculations imply that treatment costs significantly differ depending on the selected diagnostic/ therapeutic procedure. The setting of the reimbursement system generates different stimuli for providers who may reach both positive and negative balances. This fact may have an effect on economic results leading, in its consequence, to the preference of alternatives more suitable in terms of reimbursement regardless of the optimum procedures for a specific patient.