The circulatory system diseases are one of biggest health problems which still pose a fundamental cause of mortality in developed countries. Among those illnesses important place takes myocardial ischemia. Aim: The main purpose of this article is to evaluate hospitalization costs of a patient with acute coronary syndrome in health care units conducting diagnostic and surgery (coronarography and PTCA) as well as in health centres, where patients are treated exclusively pharmacologically.

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... There has been prepared and used author's individual questionnaire enabling estimation of both fixed and variable treatment costs per patient. In economic analysis there have been used micro-costing principle, defining every element of used supplies and calculating unit cost. Results: The analysis has shown that fixed costs of one hospitalized patient in a clinic equipped in hemodynamics laboratory are only 33% of all costs. In hospitals which did not carry out surgeries, variable costs (e.g. medicines) were respectively lower, whereas fixed costs were up to 72% of total treatment costs. A great impact on level of costs had two risk factors: smoking tobacco and hypercholesterolemia. Conclusions: Increasing number of carried out angioplasty, raises total treatment costs of acute coronary syndrome. Over half of all hospitalization costs of one patient with myocardial ischemia in hospitals not equipped in hemodynamics laboratories determines for fixed costs.