The purpose of this thesis was to quantify the cost of care and treatment of pressure ulcers in Thomayer University Hospital with polyclinic (FTNsP) in Prague. Present pressure ulcer monitoring system was analyzed and a transformation of the records collected by this systém in the period 2005 - 2010 was performed in order to derive the necessary data - especially the number of patient-days, displayed by severity of the pressure ulcers. Data on expenditure of materials and pharmaceuticals was obtained by questionnaire survey, conducted in 2009 among the nursing staff. The description of the incidence of pressure ulcers in FTNsP, analysis of the effect of the use of anti-decubitus mattress on the incidence of pressure ulcers and bedsores costs per patient and for the entire hospital according to a single component of direct costs and costs of extended hospital stay are the results of the thesis.