The main objective of health services rendered in health institutions is to provide patients with the full extent of the healing. The income earned in return for their services has a great importance for health business can make this task better and more efficiently. Hospitals provide main financial resources required for treatment services from the budget allocated by the central government and revolving funds they receive for their own activities. Donations and grants can even be counted as hospital revenues, their contribution rates remain very low to service financing and they are not continuous. The revolving fund is a vital income for the hospital. What sustains the hospital is revolving fund revenues in the current system. Because, in hospitals it is done with this income that they meet most of the financial resources need when they offer health service as procurement of goods involving direct patient care like drugs, medical supplies and medical equipment. Thus, a patient left the hospital in a satisfied way is a choosing reason for another one who thinks to come to the hospital for treatment and is a result of operations to increase revenue for the hospital.