This study aims to analyze the structure of the cost caused by inpatients or outpatients that receive service at the care and treatment units of the Physical Therapy and Rehabilitation Department of the Medical Faculty of a foundation university, which provided service as  a public enterprise for long years both in administrative and economic terms. Accounting data of the patients who underwent treatment in PTR services based on records and reports dated May 2012 and January 2013 maintained by general accounting of the hospital in accordance with tax and other relevant legislation.After resolving the data by conventional methods using Microsoft Excel program, correlation test was done using statistical program, also Alpha test was done in terms of data security. Although more than half of the total cost belonging to PTR services is comprised of labor cost , a significant correlation was not found between these two variables. On the other hand, a significant and positive correlation was found between public service production costs including the purchase of services through the use of outsourcing services and the use of materials and supplies . Similar findings were determined by total income .