Cilj. Model DSG (Dijagnostičkih srodnih grupa) je trenutni metod plaćanja zdravstvenih usluga. On se zasniva na principu podele pacijenata u grupe koristeći sličnu količinu resursa za sve slučajeve dodeljene u istu grupu. Troškovi lečenja u jednom slučaju se određuju na osnovu težine DSG i njenoj ceni. Studija je istraživala da li su troškovi lečenja u jednom slučaju DSG bili unutar vrednosti DSG utvrđenih od strane nansijera.Metode. Na odeljenju hirurgije, Opšta bolnica Ptuj, Slovenija, izabrane su česti načini lečenja, pojedinačno, slučaj pacijenta koji je imao potres mozga sa ranom na glavi u akutno alkoholisanom stanju, zatim lečenje pacijenta sa akutnim apendicitisom, pacijent sa prelomom kuka i pacijent koji je operisan od preponske kile. Sačinjena je analiza troškova i uporedjen je sa prihodom koji, za takve slučajeve, bolnica dobija od svognansijera .Rezultati. Naplaćeni prihod analiziranih slučajeva je iznosio, prema DSG, 422 EUR, 1474 EUR, 3865 EUR i 894 EUR, a stvarni troškovi su iznosili 502, 1105 , 1881 i 544 evra .Zaključak. Metod merenja troškova, tzv. "pristip mikrotroškova" pripisan svakom pojedinačnom slučaju je osnovno sredstvo u proceni smanjenja troškova. Ovaj pristup pruža dokaze na terenu da li je moguća ušteda novca a, takođe, omogućava nadzor e kasnosti svakog pojedinačnog lekara u pogledu troškova .Ključne reči: troškovi; zdravstvo; ekonomija; plaćanje.Objective. The model of DRG (Diagnosis Related Groups) is the current method of paying for the health-care services. It is based on the principle of dividing the patients into groups using the similar quantity of resources for all cases assigned to the same group. The treatment costs of a single case are determined by the weight of DRG and the cost of that weight. The study investigated if the treatment costs of a single DRG case are within the values of DRG determined by the payer.Methods. At the department of Surgery, General Hospital Ptuj, Slovenia, the four frequent treatments, were chosen namely, observation of a patient having a brain concussion with a fissured wound on the head and being acute alcoholically intoxicated, then the treatment of a patient with appendicitis acute, a patient with a hip fracture and a patient who was operated for inguinal hernia. The cost analysis was made and it was compared with the payment that, for such cases, the hospital gets from its financier.Results. The incomes of observation cases amounted, according to the DRG, to 422, 1474, 3865 and 894 EUR, and, real costs of treatments amounted to 502 EUR, 1105 EUR, 1881 EUR and 544 EUR.Conclusion. The method of measuring the costs, so called "micro-costing approach", attributable to each single case is the basic tool in the assessment of cost reduction. Microcosting approach provides field evidence if saving money is possible and it also enables supervision of cost efficiency of each individual physician.