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Data for this study were collected via questionnaire and interview with families of patients and checking their medical folders. This study was based on cost-benefit analysis technique and the dependant variables included cost, benefit (the economic consequences of increasing working hours for patients and decreasing patient and family-centered care), outpatient visits and hospitalization days. The results of study on depressed patients displayed that the average of annual outpatient visits of treatment group was considerably more than that of control group and their average annual cost was less. As well, the average annual benefit of patients in treatment group was more than that of depressed patients in control group. These results were working for epilepsy patients, too. For schizophrenia patients, the average hospitalization days, average of annual outpatient visits and average annual cost did not show significant difference in both treatment and control groups. However, hospitalization days and annual cost for control group were rather more than those for treatment group and annual outpatient visits in treatment group was more than that in control group. For schizophrenia patients as well, like depressed and epilepsy patients, average annual cost in treatment group was markedly more than that in control group. Furthermore, average annual cost for all patients was markedly less in treatment group. Decreased costs of patients of treatment group despite their frequent visits can be considered as the positive effect of merging system of mental health in PHC. Moreover, the increased benefits of patients in treatment group displayed that the economical aspects of treatment effect in merging system is considerable.

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This research deals with patient satisfaction (P.S), cost of bed day (CB.D) and average lenght of stay (AL.O.S) among CCUs of general hospitals of Tehran, 1998-99. This cross-sectional descriptive analytic research was performed in CCUs of general hospitals of Tehran, with eight CCU beds or more. A questionnaire was used for data collection. There were no significant differences between the private and public sectors in terms of AL.O.S., P.S., number of heart specialists, turn-over rate and mortality rates. However, a significant difference was observed in causes of admission and health insurance. Furthermore, the CB.D. and nursing care hours in public hospitals were lower and higher than the private ones, respectively. There was a positive but not strong correlation between patients satisfaction and number of heart specialists. Average CB.D. was estimated 290,100 Rls. in Tehran, which was influenced by hospital's ownerShip, nursing care hours per bed and the disease. It was indicated that AL.O.S. was influenced by the disease. Moreover, every ten years of higher age added 0.4 P.S was influenced by the number of heart specialists. CB.D., was in proportion with nursing care hours, ownership of hospital and the disease type. Moreover, AL.O.S. was influenced by patient characteristics (age) and the disease type.

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Today, Productivity is an all-encompassing and comprehensive issue. It does not only include a library but the whole society. It mostly deals with the materialization of objectives, use of resources for positive produ:ction, and finally the comparison between that, which is attained and that, which is feasible. Based on the said definitions, a case study was made on the finished cost of the books purchased at the International Book Fair. This was done by calculating the cost of each use of books in the reference section in order to stipulate the cost- benefit.

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Introduction: Occupational injuries and their related mortality are seen more in the middle-aged people. In the cycle of production Human being has an important role but cannot be considered as like other consumable products a commodity. The attempt to decrease occupational injuries has been an everlasting effort of man kind. The aim of this research is to study the costs of insured population who are deceased due to occupational injuries in Tehran.
Method: This Study was done in 1382. Data of Years 1378-80 were used. The study populations were all insured people died due to occupational injuries in Tehran province. Required data were gathered through a check - list from different department of Social Security Organization. The Data were analyzed by Excel and a Specially designed software packages.
Findings: During the research period, 19.8% of occupational injuries occurred among people under social security insurance plan in Tehran province. 3.1 %of these injuries resulted in death. Occupational injuries have destroyed more than 7552 years of lost life span. And 3656 years of economical contribution in Tehran. The human costs were more than 777 billion rials. Yearly human cost for each death is estimated at 3.3 Billion rials. Data analysis showed that this amount equals 0.03% of total GNP.
Conclusion: Decision makers and responsible authorities have to detect factors decreasing occupational injuries and increasing safety coefficients in working environments.

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Introduction: long-term hemodialysis and kidney transplantation are the most common treatment for kidney failure. Regarding the increasing demand of these patients to receive therapeutic services, cost-effectiveness of these methods are compared.

Method:This Cross - Sectional research was done to compare cost - effectiveness of long - term hemodialysis and kidney transplantation using Delphi index and patients' medical records. Research population are Kidney patients referring to Shahid Hasherminejad Hospital in 1378.

Finding: In this survey expenses of 1378 were tallied. Findings show that kidney transplantation expenses were 38% and 18.5% of long-term hemodialysis for male and female patients, respectively. In Delphi Scale, effectiveness of kidney hausplautation was 7 times more than long-term hemodialysis. In summation, cost-effectiveness of kidney Hausplantation is 8 times more than hemodialysis.

Conclusion: Long-term dialysis average expenses are four times more than kidney transplantation index of effectiveness in kidney transplantation method was more than long-term dialysis up-to the age 54 in the research population.Cost-effectiveaess of kidney transplantation method in different age groups is 3-14 times more than long-term dialysis.

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Introduction: Due to resource limitations in health sector, optimal utilization of resources Which Commonly accounts for 50 to 80 percent of government's expenditure in health sector is one of the objectives of decision makers in hospitals, By and large hospitals have the most highly trained health personnel, therefore it necessitate to consider the cost effectiveness of health care industry in hospitals, and the appropriateness of policies in order to boost productivity.

Methods: This was a cross sectional study conducted in 3 hospitals (Firoozgar, Firoozabadi, Shohade- Hafte-Tir and Ali Asghar) in 1381. For the Purpose of data collection, information sheets were used. The information was then converted in to meaningful indexes to facilitate analyses.

Findings: On the bases of research findings, performance indexes in hospitals under study were far from the designated performances envisioned by the third development plan of the health ministry (P<0.05). In a way that in the third development plan hospital bed occupency must be 70%, average length of stay 4.2 days, bed turnovel, 67 times, and the average bed occupancy internal was determined to be 2.3 days. Yet indexes in hospitals under study on the average were 57%, 6 days, 31 times, and 4.5 days respeetably. The cost of bed occupancy with assumed epical costs in selected hospitals was 713000 Rials daily. High rates of bed costs occopancy, the average length of stay the average interval of stay, the low index bed occopancy and bed turnovers in hospitals under study inefficiency and ineffectiveness was an indication of use of hospital resources. Firoozabadi hospital scored higher in performance in exes and Firozgar hospital in bed occupancy costs among hospitals under study.

Results: Because of the high rate of bed occupancy cost and ineffaceability in performance indexes, low efficiency and effectibility, administrators and decision makers had better try to identify the important elements in rising costs and reduced ward efficiency in hospitals and come up with plan to boost productivity.

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Introduction: Long-term hemo dialysis and kidney transplantations are the most common treatment for kidney failure. Regarding the increasing demand of these patients to receive therapeutic services, cost-effectiveness of these methods are compared. 

Methods: This Cross-Sectional research was done to compare cost- effectiveness of long - term hemo dialysis and kidney transplant using Dali index and patients' medical records. Research population are kidney patients referring to Shahid Hasherminejad Hospital in 1378.

Findings: In this survey expenses of the year 1378 were tallied. Findings show that kidney transplantation expenses were 38% and 18.5% of long - term hemo dialysis for male and female patients, respectively. In Dali Scale, effectiveness of kidney transplantation was 7 times more than long-term hemo dialysis. Overall, cost - effectiveness of kidney transplantation is 8 times more than hemo dialysis.

 Results: The average costs of the treatment period in chronic dialysis method is four times more than kidney transplantation. Effectiveness according to Dali index , in kidney transplantation method for patients up to 54 years of age is more than chronic dialysis method. In comparing costs, transplantation method for all comparable age groups effectiveness of is 3 to 14 times more than dialysis method.

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Introduction: Health care unit cost is as base for budgeting of function, determining real tariff, and privatization in health sector. Nevertheless, in our country, there is no specific approach for it. This study used Activity Based Costing (ABC) to calculate unit cost of health care services delivered in pilot health care center.

Methods: The present study is a research-practical study and carried out in cross sectional style. The data collection tool was a bound of specific designed forms and tables. Data gathered from 2006 fiscal year and then entered to EXCEL software and finally analyzed by ABC system in 8 steps. Results: There are 120 unit cost quantities in 15 separated tables for any final functional department in health care center. Results showed that Iodometeric of salt has the lowest unit cost (3506Rials) and treatment of Tuberculosis has highest unit cost (1092325 Rials).

Conclusions: given to high portion of personnel costs, improvement of staff productivity, merging same department and merging same activity in different health care process have an important role for decreasing total expenditure .Regarding the result of the research, Implementation of ABC system is an effective approach to calculate unit cost in health sector. Because this system is process-oriented, result is more precise than other costing system. Nevertheless current information system in health care centers doesn't meet unit cost analysis, and should be restructured.

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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.

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  Introduction : Maintaining and providing the health care are of the proprieties of each health system. Therefore, those involved in health sector should always do their best to provide high quality services. Increasing the efficiency of health system is one of the issues emphasized by the policy-makers. This study was aimed to compare between Iran and the Selected Countries on the Efficiency of expenses in Health Sector by Data Envelopment Analysis (1998 -2008).

  Methods: In this applied descriptive study, the Data Envelopment Analysis (DEA) Method was used to determine the efficiency of Iranian health sector and the other selected countries (N: 40).

  Results: The findings revealed that the health sector in Iran had a technical efficiency of 77.2% during the period of 1998-2008. Iran held the 16^th rank among all countries under study.

  Discussion: The technical efficiency of the health sector in Iran is about 70% of the optimal level. As the mere increase in the expenses of the health sector cannot lead to improvement of health indices, health policy-makers should increase the efficiency of these expenses by means of appropriate policy making and implementation of these policies. Developing public insurance, improving life style, making organizational modifications, and paying more attention to the preventive measures can result in raising the efficiency of these expenses.

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Introduction: Activity-Based Costing (ABC) is one of the new systems of products and services costing providing more accurate and precise information needed by managers and assisting them in appropriate decision making. This study, conducted in Imam Sajjad Hospital of shahriyar sought to determine the cost of dialysis services provided by the hospital and to compare the results with declared tariff for the service during the year 2012. The findings will help meet the information needs of hospital management.

Methods: This is an applied research which is part of a case study. For this purpose, a review of supporting tools of the current accounting system for implementation of the ABC system was also investigated. In the second step, activity centers, resource consumption and resource stimuli, were determined and initial allocation were performed. Next, processes, activities and activity drivers to assign the second stage were identified. Finally, the cost of service was determined and deviation between the cost per service and declared tariff was analyzed.

Results: ABC method showed that the cost of dialysis unit services were more than tariff treatment.

Conclusion: Tariff treatment, determined annually, on the basis of a specified percentage increase is recommended. Moreover, it is suggested that managers try to determine the tariff on the basis of the actual cost of services in order to manage the cost of services better.

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Introduction: One of the most important goals of healthcare organizations is cost management in order to save money, provide quality services and achieve customer satisfaction, however, it poses serious challenges for managers. The current study aimed to identify the main components of cost management in hospitals based on a process-orientation approach.
Methods: This qualitative research was conducted using Grounded Theory in Tohid Hospital in Bushehr Province. The population consisted of all knowledgeable authorities and experts in cost and financial management 16 of whom were selected through a purposeful sampling. Data were gathered through a semi-structured interview lasting for 40-50 minutes. Considering the theoretical data saturation, the number of contributors was 16, but in order to ensure the data collection 20 people were interviewed. The data were analyzed using the Corbin and Strauss method, and the credibility was confirmed through plausibility, transformability, reliability and verifiability.
Results: According to the findings, 78 initial codes, 20 primary classes and 7 classes of Hospital Cost Management Strategies were extracted, such as identifying cost centers, setting internal rules and regulations, monitoring and controlling, establishing a costing system, work-group formation and operational planning.
Conclusion: To manage the hospital costs, it is necessary to identify the components of the costs. The components identified in this research are formed in a coherent and organized model to become a useful tool for hospital cost management.

 

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Introduction: One of the important economic issues that arise due to limited resources and increasing costs in the health care system is the analysis of hospital costs. The aim of the present study was to investigate and compare the cost structure of the selected hospitals affiliated with Isfahan University of Medical Sciences from 2011 to 2020.
Methods: The present applied research is a descriptive type. A researcher-made checklist was used to collect the data. The cost data were obtained from accounting and financial department of each hospital. Then, the data verification process was carried out in cooperation with financial and accounting department of Isfahan University of Medical Sciences. The data were analyzed by using Microsoft Excel 2016.
Results: The results showed an increasing trend in the total cost of hospitals. The cumulative cost structure of the selected hospitals during the years under Study showed that personnel costs accounted for 55.95% of the total cost (ranging from 46.40 to 70.93%). The costs of medicine and medical consumables, which had the highest share after the personnel costs, accounted for 19.76% of the total cost (ranging from 12.98 to 33.30%).
Conclusion: Identifying the cost structure provides a correct and evidence-based insight for planning, cost management and evaluation of hospital efficiency and paves the way for hospital officials to reduce hospital costs and improve the quality of health services. Consequently, this can form the basis for informed decision-making. Considering that in the hospitals under study, a significant share of the total cost was allocated to personnel costs and medicine and medical consumables, hospital officials can pay more attention to the management of these costs and prioritize them in their planning.

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Introduction: Considering the role of hospitals in increasing the health level of society, it is very important to evaluate, measure and improve their performance. The aim of this study was to investigate the impact of the COVID-19 epidemic on the economic status and performance of hospitals affiliated to Iran University of Medical Sciences.
Methods: The present applied study is a descriptive-analytical study that was conducted on three non-specialized hospitals using data from two periods of time, 2019 and 2020. Raw data related to six financial indicators and six performance indicators were collected by referring to the financial and medical records units of the hospitals. The non-parametric Wilcoxon test and the paired-samples t-test were used in SPSS software for data analysis.
Results: The results showed that after the covid-19 epidemic, the average indicators of bed occupancy rate decreased by 12% and the average length of stay and bed turnover increased by 12% and 10%, respectively; these changes were statistically significant (p-value<0.05). Furthermore, the financial indicators of dedicated laboratory revenues, dedicated imaging revenues, and hospital expenses increased significantly by 26, 17 and 27%, respectively (p-value<0.05).
Conclusion: Considering the significant impact of the COVID-19 epidemic on the financial and economic performance of hospitals and the possibility of other epidemic-prone emerging infectious diseases, it seems that special support for hospitals is necessary in this regard.