Volume 23, Issue 1 (5-2024)                   jhosp 2024, 23(1): 54-63 | Back to browse issues page

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Sadeghifar J, Eyvani N, Rajabi Vasukolai G, Farhamand Moghadam N, Ekhtyari S. Comparing the Global Tariff and Actual Costs of Surgeries at Imam Khomeini Hospital Affiliated with Kermanshah University of Medical Sciences. jhosp 2024; 23 (1) :54-63
URL: http://jhosp.tums.ac.ir/article-1-6682-en.html
1- Associate Professor of Health Services Management, Department of Health Management and Economics, Faculty of Health, Ilam University of Medical Sciences, Ilam, Iran.
2- MSc in health Services management, Imam Khomeini Hospital, Kermanshah, Iran. *Corresponding Author Email: evani.nasim@gmail.com
3- PhD in Health Services Management, Faculty of Allied medicine, Tehran University of Medical Sciences, Tehran, Iran.
4- MSc in Nursing, Research Development Unit of Imam Khomeini Hospital, Kermanshah, Iran.
5- General physician, Imam Khomeini Hospital, Kermanshah, Iran.
Abstract:   (220 Views)
Background and purpose: Creating sustainable income, enhancing economic perspectives, optimizing and managing costs, and generating revenue in the health system—especially in hospitals, which are primary providers of medical services—are critically important. These have become priority, vital policies. This study was conducted to compare the recorded costs in patient files with the approved global tariffs for surgeries at Imam Khomeini Hospital in Kermanshah.
Methods: This descriptive cross-sectional study was conducted at Imam Khomeini Educational and Therapeutic Hospital in Kermanshah in 2022. The research population included financial records for surgeries under the global tariff, covering the last six months of 2020 and the first six months of 2021. Data were collected from the Hospital Information System (HIS) and analyzed using SPSS-22 software.
Results: Among 357 cases involving 13 types of surgeries reviewed in this study, tonsillectomy, pterygium, and appendectomy surgeries resulted in losses, while other surgeries were profitable. Considering the average actual cost of each surgery, in 14% of the surgeries, the global tariff was lower than the average actual cost, while in 86% of cases, the global tariff proved beneficial to the hospital.
Conclusion: Although most centers that apply the global surgery tariff are financially unprofitable, implementing operational plans based on essential resources and designing corrective actions to reduce global costs—particularly by managing patient length of stay—can improve efficiency and productivity.
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Type of Study: Original Article | Subject: مدیریت مالی و اقتصاد در بیمارستان
Received: 2024/06/19 | Accepted: 2024/10/21 | Published: 2024/12/3

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