Palliative care services were established in order to reduce the work and patient burden of intensive care units (ICU) and to reduce the treatment and care costs of patients. We objectives to make a reference study for the determination and planning of expenditure items by making expense analyzes of these centers. The files of 149 patients hospitalized in the palliative care center of Malatya Training and Research Hospital were reviewed retrospectively. The hospital automation system and files were analyzed and recorded for the data of the patients. Demographic data of patients, diagnoses of hospitalization, length of stay, treatment and care costs, including, antibiotics and other drugs, nutrition, wound care, laboratory and imaging studies, consultations, and daily bed costs were recorded and evaluated. 72 (48%) of the patients were male and the mean age was 75.4±13.0 years. The most common indications for hospitalization were malignancy 35.6% (n:53) and cerebrovascular disease (CVD) 33.6% (n:50). The average cost per patient was 7700 Turkish Liras (TL). It was found that the most important expenditure items in the palliative care center were daily cost of bed (6835 TL) per day), non-antibiotic drugs (2395 TL), and nutrition (1087 TL), respectively. Palliative care services are very effective units in reducing the care and treatment expenses of hospitals, which reduces the work and patient burden of intensive care units. In this respect determining and analyzing the costs of expenditure items will play an important role in health planning.