Dr Aboulghasem Pourreza, Dr Batoul Ahmadi, Dr Jamil Sadeghifar, Mohsen Mohammadi, Mohammad Veysi,
Volume 17, Issue 4 (2-2019)
Abstract
Background: Femoral fracture surgery is one of the most common and expensive surgical procedures and forearm fracture surgery is common performed by Ilam Imam Khomeini Therapeutic Center. This study conducted to analyze the difference in actual cost and global surgery tariffs in this hospital.Also, the related factors acutal cost of mentioned surgery were identified.
Materials and Methods: This cross-sectional and descriptive study was conducted on factors related to the actual costs of femoral and forearm fractures. The Activity-Based Costing approach identifies the related cost associated with these surgeries in through six steps. Data analysis was performed using Excel 2016 software.
Results: The avarage actual cost of the femur fracturs , the code 2 forearm and the code 1 forearm were 953 thousand and 700 tomans, 444 thousand and 400 tomans and 337 thousand and 800 tomans , respectively. The actual cost of surgery for femoral fracture per unit surgery was 406,000 and 400 tomans lower than the Ministry of Health's tariff. But ,the real cost of the code 2 forearm was 33 thousand tomans higher, as well as the code 1 forearm 20 thousand tomans higher than the global tariff.
Conclusion: Overall, there are significant differences between hospital costs and the Ministry of Health's global tariff. That can be corrected by improving the hospital's performance, as well as carefully examining the cost of global surgical procedures for amending the system of tariff regulation and make the actual amount closer to the tariff level.
Jamil Sadeghifar, Nasim Eyvani, Ghasem Rajabi Vasukolai, Naser Farhamand Moghadam, Shahram Ekhtyari,
Volume 23, Issue 1 (5-2024)
Abstract
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.
