Background: PKU Muhammadiyah Bantul Hospitals as type C hospitals serve as referral hospitals so they must provide more complete health service facilities, such as laboratory services with higher specifications. The PKU Muhammadiyah Bantul hospital is one of the private hospitals of Muhammadiyah Organisation, operating with the spirit of missionary, helper of the du'afa misery. Seven years ago PKU Muhammadiyah Bantul Hospital made a purchase of Radiology Supervision in the form of CT SCAN, but has never been evaluated from the purchase of the tool. The purpose of this study is to evaluate whether the decision is appropriate and how the future strategy so that the benefits of the tool can be maximized in terms of financial and hospital income. Methods: Measuring or computing the revenue components and cost components of the CT SCAN tool and then analyzed by the NPV and PBP methods to find out whether purchasing from the equipment is beneficial for the hospital. Then a comparison analysis of real income analysis is compared to income if pricelist uses unit cost calculation. Results: The results show that the losses from the utilization of CT SCAN from the initial purchase amounted to Rp1.241.264.799. The smallest losses are in 2016 with the number Rp7.181.630, with the number of patients examined CT SCAN as many as 1623 patients. Conclusions: The use of CT SCAN for seven years was not considered to have the maximum impact of hospital exposure. Evaluations show a greater potential loss in 2018 if no pricelist changes are made. Kata Kunci: Evaluation, Purchasing, Insourcing, CT-SCAN.