Introduction: Managers attempts should be focused on the processes to prepare clear vision from financial- economic behavior of organizations to maintain in dynamic and competitive environment. This study was aimed to analyze BEP situation inpatient units in ALFA Hospital at Qazvin University of Medical Sciences (QUMS)

 Methods: This Cross- sectional-Descriptive study was conducted in 2007 in ALFA Hospital at QUMS. Units listed to patient, clinical, and protection units divided in two direct and indirect care units. Collected Data registered in information sheets , unit costs accounted by step by step amortization costs method to calculate revenue of centers. Patient records was surveyed and franchises paid by patients, insurer companies share and deducts in delivered services costs was considered in calculation and by using of required formulas BEP situation in centers was analyzed.

Results: Direct costs were made %69.5, and indirect costs %30.5 percent of total costs related with patient units. Fixed costs were made %78.5 and indirect costs 21.5 of total costs. Average Revenue found for Surgical, Pediatric 1, Pediatric 2, Neonatal and NICU 1548000 for under observation and thalasemya and chemical therapy 485600 Rials per patient-day. Average cost of Surgical, Pediatric 1, Pediatric 2, Neonatal and NICU was 1051450 Rials and for under observation and thalasemya and chemical therapy were calculated 552500 per patient-day. Surgical unit had margin of safety and other units had volume of activity less than Break even volume.

Conclusion: Establish cost data center in hospitals is necessary for supervision and control of hospital costs.