Volume 12, Number 1 (21 2013)                   jhosp 2013, 12(1): 29-38 | Back to browse issues page


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Arab M, Yousefvand M, Zahavi M. Survey and Calculating the Bed-Day cost and Day-Patient Cost of Orthopedi Department of Khomeiny Hospital ofTehran University of Medical Science by Using Activity Based Costing (ABC) Method -2008. jhosp. 2013; 12 (1) :29-38
URL: http://jhosp.tums.ac.ir/article-1-3-en.html

1- Ph.D. Professor, Department of Health Management and Economics, School of Public Health and Institute of Public Health
2- Student, Department of Health Management and Economics, School of Public Health and Institute of Public Health Research, Tehran University of Medical Sciences, Tehran, Iran
3- Student, Department of Health Management and Economics, School of Public Health and Institute of Public Health Research, Tehran University of Medical Sciences, Tehran, Iran , Mona_zahavie@yahoo.com
Abstract:   (7057 Views)
Background: One of the most important advantages of calculating the cost and the bed-day expense is that the government can analyze and compare this cost among different centers and regions of the country and adjust an accurate plan and budget and require governmental units to perform it.
Materials and Methods: this research has been done using a descriptive-analytic with a temporary and retrospective approach. sample selection has been done regarding the question that "whether the orthopedic section is beneficial or not" -based on hospital chief`s demands and with experts
consultation. Related data has been gathered through studying documents, performing interviews and observing related checklists .initially all of the active centers were verified and then each activity`s cost was calculated using the ABC technique.
Results: in the year 1387, cost of each occupied bed for the orthopedic section of Imam Khomeini hospital has been 326818 rials per day. Considering the issue that this sector`s income is provided by selling services based on approved tariffs of ministry of health and medical education which has been 217500 rilas for a double-bed room of first grade hospitals in Tehran in the same year, we could conclude that the occupied Bed-Day cost is 109318 rials more compared to the approved tariff of the targeted year, which shows that the tariff's value is highly less than the bed-day cost.
Conclusion: The enormous variance between Bed-Day cost and the tariff approved by the iranian cabinet will result in forfeit of service providing centers and this could make them serious problems in providing quality services in long term. Therefore, it is essential to set the diagnostic and treatment service's tariffs based on the real cost of these kind of services.
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Received: 2013/01/9 | Accepted: 2012/04/29 | Published: 2013/10/7

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