The purpose of this work is to analyze the theoretical basis of hospital cost differentials in Côte d'Ivoire. Specifically, the aim is to identify the factors likely to explain the differences in hospital costs in Côte d'Ivoire. Special emphasis is placed on individual socio-economic variables such as age, sex and standard of living of the patient, and on contextual variables relating to the health regions. Based on these variables, it was shown that the heterogeneity of hospital costs in Côte d'Ivoire can be explained by variables underlying individual demand for health care, hospital supply and regional demand for health care. In addition, the differences in hospital costs were explained in the light of economic theories. Several economic theories were used to do this. These include agency theory, administrative bureaucracy theory, regulation theory and endogenous growth theory.