The aim of the study was to evaluate average expenditures per case in Kaunas University of Medicine Hospital (KUMH). Case is defined as one treatment episode in particular inpatient department. Five cost groups have been used and defined in monetary terms in each clinical category (profile): labor costs; medication costs; laboratory, radiology and anesthesiology (for surgical clinics) services costs; running costs of medical equipment supply; other costs (including costs of patients' meal, laundry, transportation, communication, auxiliary services, heating, electricity, water, buildings maintenance and repair, etc.). Cases were analyzed using case mix dimensions: gender, age, absence or presence of surgical operation, patient separation status and inpatient service groups. During the study average expenditures per case were estimated: surgery--1161.10 Litas, therapy--1312.15 Litas, obstetrics and gynecology--685.82 Litas, newborn and child care--893.54 Litas and intensive care--1292.92 Litas. Relation between expenditures and case mix variables was measured using correlation analysis method. Using multiple regression analysis method, expenditures per case in each clinical category (profile), according case mix dimensions were predicted. Predicted expenses did not differ much from estimated cost per case.