OBJECTIVES: The aim of the study was to estimate outpatient and inpatient care costs in district health centers using top down cost estimation method. METHODS: Total eight district health centers participated in the study. Data that is revelant for 2012 was analyzed. In the analysis Microsoft excel 2007 was used. RESULTS: Generally, 31 percent of the total costs were spent for inpatient medical care, 36 percent was spent on outpatient care, 5 percent was spent on emergency care, 18 percent was spent for additional services and 21 percent were for management costs. In Bayanzurkh health center there were 1604 outpatients per employee, whereas 117 outpatients per employee were in Baganuur district health center. There were 84 and 13 inpatients per employee at Sukhbaatar district health center and Bayangol district health center respectively whereas the average was 32. Day treatment costs were the highest, 136.975 MNT, and the lowest costs were for neuropathology outpatient, 11040. The highest costs were average emergency care cost, 2 100 895 MNT, and tuberculosis treatment costs, 1 064 100 MNT.  CONCLUSIONS: In average only 5 percent of health center budget was spent on emergency care, which was insufficient. Bayanzurkh district health center employees had by 13.8 percent higher workload compared to Baganuur district health center employees. Sukhbaatar district health center inpatient workload per employee was 80 percent higher compare to Bayangol district health center.