OBJECTIVES: An increase of financial risk in healthcare is associated with many issues such as poor quality of hospital care, bureaucratic management methods used in state hospitals, low remuneration of health professionals, financing based on not real costs of services and almost absence of procurement activities in hospitals. The aim of the study was to estimate outpatient and inpatient care costs in provincial general hospitals.

METHODS: We were using top down cost estimation method. Total eight provincial hospitals participated in the study.

RESULTS: Generally, 51 percent of the total costs was spent for inpatient medical care, 11 percent was spent on outpatient care, 5 percent was spent on emergency care, 18 percent was spent for additional services and 18 percent were for management costs. In Umnugobi provincial general hospital there were 455 outpatients per employee, whereas 200 outpatients per employee were in Dornod provincial general hospital. There were 34 and 17 inpatients per employee at Khovd provincial general hospital and Tov provincial general hospital respectively whereas the average was 27. Day surgery costs were the highest, 248.583 MNT, and the lowest costs were for eye outpatient, 7270 MNT. The highest costs were average emergency care cost, 2 028 966 MNT, and tuberculosis treatment costs, 1 895 340 MNT. Average cost of inpatient care was 574 236 MNT.  CONCLUSIONS: In average only 11 percent of hospital budget was spent on emergency care, which was insufficient. Umnugobi provincial general hospital employees had by 44.3 percent higher workload compared to Dornod provincial general hospital employees. Khovd Diagnostic and Treatment Regional Centre Hospital’s inpatient workload per employee was 50 percent higher compare to Tov provincial general hospital.