In this study, it is aimed to analyze the cost-effectiveness level of the purchases made in a training and research hospital by using comparison technique and to determine the effect of the result on net working capital. As a method, in this study is discussed in five stages; planning, data collection, data analysis, implementation and performance- efficiency evaluation. In the study, the effect of the gain obtained as a result of the cost effectiveness of the purchase made with the comparison technique during the one-year purchasing process on the Net Working Capital of the hospital was calculated as 35%. This result has also been interpreted as a 20% decrease in purchasing in health related materials expenses provides a 35% increase on the Net Working Capital too in hospital. In terms of the internal structure of hospital, it shows that it takes a cost-effective way as a result of purchasing high-cost inputs at a lower price.