Volume 24, Issue 3 (12-2025)
Hospital. 2025, 24(3): 312-329 |
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Bagheri Faradonbeh S, Radin manesh M, Faraji Khiavi F, Ghorbani Y S. Comparison of the Total Cost of Ophthalmic Surgeries with Global Tariffs at Imam Khomeini Hospital, Ahvaz, in 2023. Hospital. 2025; 24 (3) :312-329
URL: http://jhosp.tums.ac.ir/article-1-6770-en.html
URL: http://jhosp.tums.ac.ir/article-1-6770-en.html
1- Assistant Professor of Health Economics, Department of Health Services Management, School of Public Health, Ahvaz Jundishapur University of Medical Sciences, Ahvaz, Iran.
2- Assistant Professor of Health Economics, Health Promotion Research Center, Iran University of Medical Sciences, Tehran, Iran.
3- Professor of Health Services Management, Department of Health Services Management, School of Public Health, Social Determinants of Health Research Center, Ahvaz Jundishapur University of Medical Sciences, Ahvaz, Iran.
4- M.Sc. in Health Services Management, Department of Health Services Management, School of Public Health, Ahvaz Jundishapur University of Medical Sciences, Ahvaz, Iran. ,ghorbaniyasaman917@gmail.com
2- Assistant Professor of Health Economics, Health Promotion Research Center, Iran University of Medical Sciences, Tehran, Iran.
3- Professor of Health Services Management, Department of Health Services Management, School of Public Health, Social Determinants of Health Research Center, Ahvaz Jundishapur University of Medical Sciences, Ahvaz, Iran.
4- M.Sc. in Health Services Management, Department of Health Services Management, School of Public Health, Ahvaz Jundishapur University of Medical Sciences, Ahvaz, Iran. ,
Abstract: (564 Views)
Background and purpose: Determining healthcare costs is key to cost management. Calculating surgical costs is important for resource allocation and hospital financial sustainability. This study aimed to analyze ophthalmic surgery costs and compare them with global tariffs at Imam Khomeini Hospital, Ahvaz, in 2023.
Methods: This descriptive, cross sectional, retrospective study examined all global ophthalmic surgeries performed during the study period using a census method. Data were collected through observation, interviews, document reviews, and the hospital information system. Costs were calculated using Activity Based Costing. Global tariffs were obtained from hospital units and patient records. Data were analyzed using descriptive statistics in Excel.
Results: Human resources, consumables, and equipment depreciation accounted for the largest cost shares. Direct costs comprised 92.76% of total costs, while overhead and intermediate allocations accounted for 2.55% and 4.63%. Among 3,339 services, cataract surgery was most frequent (45.9%). The weighted average cost was 738 million Rials, with total direct costs of 139 billion Rials. Glaucoma and strabismus surgeries had the highest unit costs, while examinations had the lowest. Actual costs exceeded tariffs, resulting in a loss of approximately 30 billion Rials, with the greatest losses from cataract, strabismus, glaucoma, and nasolacrimal duct intubation.
Conclusion: Current global tariffs are insufficient to cover actual costs. Evidence based revisions to tariff setting and payment mechanisms may improve teaching hospital financial sustainability. Regular monitoring and periodic updates of tariffs are essential to prevent persistent financial losses and ensure the long term viability of hospital services.
Methods: This descriptive, cross sectional, retrospective study examined all global ophthalmic surgeries performed during the study period using a census method. Data were collected through observation, interviews, document reviews, and the hospital information system. Costs were calculated using Activity Based Costing. Global tariffs were obtained from hospital units and patient records. Data were analyzed using descriptive statistics in Excel.
Results: Human resources, consumables, and equipment depreciation accounted for the largest cost shares. Direct costs comprised 92.76% of total costs, while overhead and intermediate allocations accounted for 2.55% and 4.63%. Among 3,339 services, cataract surgery was most frequent (45.9%). The weighted average cost was 738 million Rials, with total direct costs of 139 billion Rials. Glaucoma and strabismus surgeries had the highest unit costs, while examinations had the lowest. Actual costs exceeded tariffs, resulting in a loss of approximately 30 billion Rials, with the greatest losses from cataract, strabismus, glaucoma, and nasolacrimal duct intubation.
Conclusion: Current global tariffs are insufficient to cover actual costs. Evidence based revisions to tariff setting and payment mechanisms may improve teaching hospital financial sustainability. Regular monitoring and periodic updates of tariffs are essential to prevent persistent financial losses and ensure the long term viability of hospital services.
Type of Study: Case Study |
Subject:
سیاست گذاری ، برنامه ریزی و رهبری و مدیریت در بیمارستان
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