Today, competition is becoming increasingly intense throughout the world, and traditional cost methods fail to provide the information necessary for the sustainability of businesses. This information is of vital importance regarding the decision-making process in business management. As is the case in all businesses, successful management decisions are associated with accurate cost information. For hospital administrations to be able to handle the decision making and control functions both effectively and efficiently, and to be sustainable, they have to be completely familiar with the costs of their health services. For this reason, the use of Time Driven Activity Based Costing (TDABC), a modern cost method, has become important to obtain more accurate and realistic cost information in evaluating health care interventions in complex hospital businesses.