This study was carried out to reveal the opinions of private hospital administrators operating in Ankara about the applicability of strategic cost management in hospitals. Moreover, one another purpose of the research is to show whether these opinions show a meaningful difference according to some variables. With this purpose, a questionnaire was applied to the private hospital administrators operating in Ankara. SPSS 24 package program was used in analyzing the data obtained and frequency and percentage distri- bution, average score and standard deviation values of the private hospital administrators were calculated with respect to the grades of participation in the questionnaire. Independent sample t-test was used for two categorized features, and One-Way Anova test was used for features with more than two categories. As a result of the research; it was seen that, participants are in the opinion of strategic cost management has been implemented in their own hospitals and most of the other private hospitals. It has been seen that, participants also benefit from all the strategic cost management tools in hospitals; except the “product / service life cycle costing method” may be feasible in hospitals. At the level of significance of 0.05 as a result of the tests applied,it appears that the participants have differentiated according to, the presence of a branch of the hospital in which he or she works, the existence of a separate cost accounting department in the hospital, the existence of a separate management accounting department, the existence of a separate budgeting department, the existence of a separate internal audit department, and whether the hospital’s quality document is available. It was seen that the participants did not differ according to the educational status, the position of the participant in the hospital, hospitals the ownership structure, the number of beds, the level of technology, the existence of a separate internal control department.