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Seyede Mahboubeh Hosseini Zare, Elham Movahed, Abolghasem Pourreza, Abbas Rahimi Foroshani,
Volume 13, Issue 4 (3-2015)
Abstract
Background : Raising number of elderly people in Iran causes new concerns .One of the important issues is Social support. Social support can be critical for older adults because of their common disabilities and unavoidable dependency to maintain and improve of their health status
Materials and Methods: Questionnaires which had been used for measurement of health status and elderly social support has been collected and combined through searching resources in library and web. 5 district ions of Tehran were selected randomly in order to have a efficient sample size .The questionnaires were filled by 140 elders whom were staying in residential homes and 280 above 60 years elderlies whom were living with their families. The date were analyzed by SPSS software.
Results: 406 questionnaires among 420 questionnaires were filled which showed 96.6%. rate of responsibility. Data analysis showed a correlation between status of physical, mental and social health social support.
Conclusion: There is a significant correlation between Social support and physical ,mental, and social status of health
Farbod Ebadifard Azar, Mohammad Arab, Morteza Badloo, Ehsan Rezaei,
Volume 13, Issue 4 (3-2015)
Abstract
Background: New manegerial approachfor hospital administration as one of the health system reforms with several goals including increased staff motivation were enforced. However, motivation and job satisfaction are two very important factors for survival of organisation. The purpose of this study was to investigate the relation between paying the fee for service, motivation and job satisfaction using the expectancy theory of Victor Vroom.
Method: The descriptive-analytic research conducted in a public hospital of Tehran city in 2013. The sample size was estimated 209 caseswhich selected by using Stratified sampling method.Information Through a three-part questionnaire containing personal informationwith 6 questions, expectations standard questionnaire with 25 questionsand job satisfaction standard questionnaire with 13 questions were collected. SPSS18 software was used for data analysis.
ResultsIn all occupational groups other than physicians, direct significant relationship was observed between the Fee for service and job motivation. In all occupational groups except paraclinic, directly significant relationship between motivation and job satisfaction was observed. Among all occupational groups only in the Administration– Finance Group Direct significant relationship was observed between the Fee for service and job satisfaction.
Conclusion: In this study, hospital staff had Above-average job satisfaction and job motivation lower than average. improving skills through training opportunities, Codification of appropriate Politics and Policies of reward–function and situating favorable bonus from view of the employee (According to motivational differences) are Examples of strategies to improve motivation
Neda Vaziri, Ali Ardalan, Elham Ahmadnezhad, Abbas Rahimi Foroshan,
Volume 14, Issue 1 (6-2015)
Abstract
Background: Emergency operation centers (EOC) have been established in recent years aimed to organize and coordinate through disasters. These centers are responsible for decision-making in response and recovery phases after events. This study is aimed to develop a standard function evaluation criteria for EOC.
Materials and Methods: This mixed method study with sequential triangulation approach had been conducted in 1391 among employees of EOCs which have been running experience for minimum of one year . validity and reliability of questionnaire had been confirmed by face and content validity and Cronbach's alpha respectively. The most important factors have been determined by an Explanatory factor analysis which also helped reducing number of questions.
Results: Final tool by six domains had 38 questions. All content validities were higher than +0.6 apart from one at +0.1. Only the activation domain had inappropriate Cronbach at 0.337 and all others were higher than 0.7. Factor analysis reduced number of questions in each domain. Explanatory factor analysis reduced number of questions from the views of information assessment, activation and coordination and other domains to 5 ,2 and 1 respectively.
Conclusion:It seems that mentioned questionnaire could be an appropriate criteria for assessing performance of EOCs due to its validity and reliability according . The high reliability was resulted from closed correlation of. Appropriate quantity of validity implied EOC personnel great depth of knowledge on all questions asked.
Javad Vatani Shoaa, Hossien Kardan Yamchi, Mirghani Seyyed Someah,
Volume 14, Issue 1 (6-2015)
Abstract
Background: Exposure to some volatile organic compounds such as benzene, toluene, ethyl benzene and xylene cause adverse effects on organs and nervous system and moreover causes spread of diseases such as cancer , leukemia which would result in increasing medical expenses. This study is aimed to detect and measure BTEX (benzene, toluene, ethylbenzene and xylene) in air and compare it with recommended standards for hospital.
Materials and methods: This study is a descriptive , cross - sectional study in which critical sectors of Imam Hossein hospital such as pathology and emergency had been examined initially.Air samples had been provided by using activated charcoal.During the next phase , identifying the pollutants and determining their amount had been done by using gas chromatography with mass spectrometry and flame detectors.
Results: In areas such as parts of the wards, operating room, emergency room and laboratory pollutants benzene, toluene, ethyl benzene and xylene had been identified .The toluene concentration of in waste elimination , landry and pathology parts had been observed at 0/1455 ppm, 0/1087 ppm and 0/215 ppm Respectively.The comparison of these pollutants with threshold limit value (TLV), indicates standard condition.
Conclusions:This study shows that selected pollutants exist in all parts of this hospital. Using control measures such as installing vapor recovery systems and monitoring the air of these areas can be useful in reducing the amount of pollutants.
Mahdi Farzadkia, Somayeh Golbaz, Haniye Sadat Sajadi,
Volume 14, Issue 1 (6-2015)
Abstract
Background: There are various departments in hospital that produce hazardous, infectious, pathological and radioactive wastes. Utilizing proper methods of waste management is of high priority in order to prevent from releasing these wastes to environment. This study aimed to evaluate waste management efficiency in Karaj hospitals.
Material & Methods: This cross - sectional study was conducted in Karaj during 2011-2013. All hospitals of Karaj had been selected as statistical population of this study (n=8) by census. The data had been collected by separating and weighting produced hospital wastes for 4 month (during one week at each month) and filling related checklists of health ministry. Collected Data had been analyzed using SPSS software.
Results: The daily capita of waste was 4.1 kg per active bed, 5.6 kg per occupied bed and 9.4 kg per patient. The overall percentage score of present status of hospital waste management was assessed 88% and in 12% which indicate moderate and weak levels respectively. Hospital waste management had been evaluated weak in terms of collection, transportation and personnel but seen from the viewpoint in the separation and temporary storage, it was assessed moderate. However, in terms of disposal, assessment of hospital waste management showed it is in a desirable status.
Conclusion: The present status of hospital waste management was far beyond the expectations among studies hospitals. Thus, developing an operational plan and monitoring its implementation is highly recommended to. Given the main weakness of hospital waste management was related to production, collection, separation, and transportation, taking these areas consideration is of high priority.
Mohammad Arab, Elham Movahed Kor, Mahmood Mahmoodi,
Volume 14, Issue 1 (6-2015)
Abstract
Introduction: Major consideration on hospital emergency services had been taken into account in recent years. This study is aimed to analyze contributory factors of clients' satisfaction in services provided in emergency unit of selected hospitals affiliated with Tehran and Shahid Beheshti University of Medical Sciences.
Materials and Methods: This is a descriptive-analytical and cross-sectional study. 768 clients of emergency departments of selected hospitals had been chosen during last year as samples . 3 general and 3 specialized hospitals had been chosen randomly among total hospitals affiliated with mentioned two universities . A questionnaire consisted of 54 questions in 2 sections had been used for data collection . Reliability and validity were confirmed by professors and 50-sample pilot study respectively. The alpha-cronbach was calculated at 0.87.Responsible rate had been determined at 97.66 % . The data had been analyzed by independent sample t-test, simple linear regression and linear multi-regression.
Results: The demographic characteristics of attendants were as follows: 57.3% women, 56.8% over 45 years old , 63.1% social insurance coverage, 92.7% urban residents , 56% married, 58.7% low education ( below high school level) and 68.4% complementary insurance coverage. Clients had to pay more for services provided by Shahid Beheshti University. Moreover, majority of the clients paid their expenditures by out-of-pocket and insurance. Clients were more satisfied with admission unit , gaurds, physicians, nursing cadre and environment provided by hospitals of Tehran university. On the other hand , in terms of management , clients were more satisfied with management approach provided by hospitals of Shahid Beheshti university . Totally , women , elderly people , urban residents , individuals who visited physicians out of referral system and also ones who came during physician presence felt more satisfaction .Generally , patients were more satisfied with services delivered by hospital affiliated with Tehran university .
Conclusion: Evaluating viewpoints of patients about quality of services result in promoting current trends of providing services.
Seyed Hadi Hosseini , Siavash Fazelian , Javad Heshmati , Mahdi Sepidarkish , Reza Pakzad , Abolghasem Pourreza ,
Volume 14, Issue 2 (8-2015)
Abstract
Background: nutrition department is one of the most important sectors of hospital to improve the patients' health and satisfaction. Lack of standards obsevance causes nosocomial infections and develops health risks. Establishing HACCP standards, many existing shortcomings will be omitted in the hospital nutrition department. This study aimed at assessing the mentioned nutritional standards system in the hospital nutrition department.
Materials and Methods: This cross - departmental study was conducted at Kermanshah University of Medical Sciences' teaching hospitals in 2013. HACCP questionnaire was used. Data collection performed using observation, interviews and questionnaire filling in from hospitals' nutrition department.5-point likert scale used which rating scale was from 1(lowest) to 5(highest).in order to data entry and analysis SPSS software version 18 utilized using tables, graphs and Kruskal-Wallis test.
Results: The mean score and percentage of five areas of HACCP standards were 3.58 and 70.23% respectively which were desirable in seven studied hospitals. There was no significant statistical relation between the mean scores of hospitals in the standards.
Conclusion: Although, the situation was assessed desirable, because of the importance of nutrition department, observance of optimum standards and quality improvement can prevent potential infections in food preparation and distribution and result in patients and staff satisfaction.
Seyed Hesam Seyedin, Mohammad Mohseni, Agha Fatemeh Hossaini, Mehdi Gharasi Manshadi, Heshmatollah Asadi,
Volume 14, Issue 2 (8-2015)
Abstract
Background: hospital is one of the most key institutions in the modern health care system and accountability is the most essential organizational functions. Accountability strengthens the main factors to responsibility regarding functions by pushing them up. This study aimed at assessing the situation analysis of performance accountability in teaching hospitals affiliated to Tehran University of Medical Sciences
Materials and Methods: This descriptive and analytical study performed at 12 teaching hospitals of Tehran University of Medical Sciences in 2013. Data collection performed by performance accountability checklist. Analysis was done by SPSS software version 19 using descriptive and analytical statistics test (Pearson correlation coefficient).
Results: In general, the condition of accountability for hospitals' performance (Mean =1.5 from 2) measured "good"(moderate to high). Strategic planning dimension achieved the highest score (Mean±SD:1.85±0.21) and Stakeholder Participation had the lowest score (Mean±SD: 1.12±0.46). There was a positive significant correlation between all variables (except Motivation) and performance accountability.
Conclusion: Weakness in any part of performance can affect other parts and have negative impact on total hospital performance. Mentioning the current situation of accountability for hospitals' performance and its importance, reinforcing weak dimensions and addressing deficiencies in performance accountability should be consider as managers' top priority.
Mohammad Arab, Mostafa Hoseini, Mohammad Panahi, Ziba Khalili,
Volume 14, Issue 2 (8-2015)
Abstract
Background: Nurses are the largest group of health care providers and emergency department is known as a high risk ward in terms of occupational injuries. The aim of current study is to make out nursing occupational hazards in the emergency department among teaching hospitals affiliated to Tehran University of Medical Sciences.
Materials and Methods: The study carried outed on 250 emergency department’s nursing staff of hospitals affiliated to Tehran University of Medical Sciences. A valid and reliable questionnare used for data gathering by Simple random sampling method. Data analysed using descriptive snd inferential statistics.
Results: The level of mean and SD of occupational injuries (2.87 ± 0.55) was assessed moderate. Among occupational hazzards, Psychosocial and institutional (3.58 ± 0.47) and Ergonomic (3.57 ± 0.71) ones were the most prevalent occupational hazards respectively and chemical hazards were the least important source of occupational injury. There was a statistical significant association of occupational injuries and variables such as hospital, years in practice, educational level, type of employment and training courses in occupational hazards (P<0.05).
Conclusion: Nurses exposes a range of risk factors in different domains regarding occupational injuries. With the purpose of eliminating the risk factors, it needs to run various strategies in different domains. Applying ergonomic approaches, developing appropriate educational programs, providing adequate training in this area, etc., can result in reduceing occupational injuries and increasing their productivity.
Farnaz Attar Jannesar Nobari, Taraneh Yousefinezhadi, Faranak Behzadi Goodari, Mohammad Arab,
Volume 14, Issue 2 (8-2015)
Abstract
Background: The goal of clinical risk management is to improve the quality of health care organization’s services and to ensure patients' safety. Thus, this study has identified and evaluated the potential failures by Failure Mode and Effects Analysis (FMEA) approach to eliminate errors occurrence of an Intensive Care Unit (ICU) in a hospital in Tehran city.
Materials and Methods: This study is a descriptive one in which data were gathered qualitatively by direct observation, document review, and Focus Group Discussion (FGD) with the process owners in an Intensive Care Units (ICUs) of a Tehran non-governmental hospital in 2014. According to FMEA method, quantitative data analysis was carried out based on failures’ Risk Priority Number (RPN).
Results: By FMEA, 378 potential failure modes in 180 ICU tasks were identified and evaluated. Then, with 90% confidence, 18 failure modes with RPN≥100 are identified and analyzed as non-acceptable risks totally.
Conclusion: Identifying 18 failures as non accepted risk from identified 378s, and identifying causes, analyzing and then suggesting correction actions reveals the FMEA high capability to identify, evaluate, prioritize and analyze potential failure modes in a such complex and critical hospital ward(ICU).
Fateme Setoodehzadeh1, Mohsen Bayati, Zahra Kavosi, Mohammad Khammarnia,
Volume 14, Issue 2 (8-2015)
Abstract
Background: Approximately, more than 60 percent of the hospital costs allocate to hospital human resources. The study aimed at determining the number of nurses in the poisoning department of a general hospital in Shiraz.
Methods: This study was an applicable one based on hospital information. Study population was patients who referred to a hospital poisoning department of Shiraz in 2012. The medical records were checked up. Monthly stratified data was obtained from the statistics office and patient records (physician's orders and nursing notes) using a monthly systematic data collection randomly. Linear programming techniques using lingo version 8 software were performed to data analysis in order to calculating appropriate number of nurses.
Results: Two nurses in morning, two in evening, three in night and seven in all shifts were at least required nurses in the poisoning department of the general hospital. The number of available nurses was more than estimated number in the department.
Conclusion: The numbers of nurses were over the approximated number in the department in morning and evening shifts. Besides, the estimated of nurses from quantitative methods such as linear programming were lower than those calculated experimentally by nursing managers. It is recommended to Hospital administrators considering these techniques calculation to achieve appropriate distribution of staff in departments.
Masoumeh Saeedian, Mohammadmehdi Sepehri, Hassan Aghajani, Toktam Khatibi,
Volume 14, Issue 3 (9-2015)
Abstract
Background: Myocardial Infarction (MI) is the most common cause of death in developed and developing countries. Based on World Health Organization prediction, MI will be the leading cause of death in the world up to 2020. The main goal of acute myocardial infarction therapy is reperfusion which is performed by two treatment approaches, although these two methods use for unique complication treatment but they are different in treatment cost and quality; Since the costs of health care is growing, this study aimed at identifying affected differentiated costs among patients with acute MI with the purpose of providing a framework to compare two treatment methods.
Materials and Methods: In presented model in current study, with the purpose of select affecting cost attributes utilized hybrid of Genetic algorithm and decision tree approach as a new method and compare its result using random method.
Results: Study result presented classifies error reduction up to 0.2 compare with random method error. Then, based on selected attributes, presented a framework comparing two treatment methods. Also, in the majority of direct cost and total cost, Primary Angioplasty was cost effective more than Thrombolytic Therapy, but in indirect cost, we achieved some results dissimilar to physicians' expected results such as kidney failure.
Conclusion: Suggested approach in this research can be a guidance to physicians and insurances institutes in acute myocardial infarction treatment policies.
Abdolvahed Khodamoradi, Arash Rashidian, Siamak Aghlmand, Mohmad Arab,
Volume 14, Issue 3 (9-2015)
Abstract
Background: Informal payments are paid to individuals /health care providing organizations offering as cash or non-cash and are formed out of formal payment channels. This study aim at identifying the types of informal payments, causes, effects and policies to deal with them.
Materials and Methods: This study was a review one and relative published articles identified by searching valid database ( Medlib, SID, Pub Med, Science Direct and Google Scholar)using keywords with their equal in Persian (informal payment and unofficial payment) and 128 articles were extracted. The articles refined step by step. In conclusion, 20 articles were selected according to study aims.
Results: The study findings consist of five main sections including the definition and form of informal payments, the existent causes of informal payments, effects of informal payments, statistics of informal payments in Iran and the world and policies to dealing with this important issue.
Conclusion: Due to the high prevalence of informal payments and severe negative effects on justice and respectable governance, policy-makers should focus on this issue and reduce its effects. Although, strategies to control informal payments are limited but strategies including regulation payment and medical tariffs, regulating power abuse, providing incentives and increasing responsibility of healthcare professionals, and changes in public perception are proposed.
Ebrahim Jaafaripooyan, Zahra Madady,
Volume 14, Issue 3 (9-2015)
Abstract
Background: Patient safety is one of the key principals to the trust in any health care system nowadays. Medication errors, as a key safety threatening factors, could increase patients’ length of stay and healthcare costs in hospitals and might lead into injury and finally death. Therefore, this study seeks to compare the incidence and proposed solutions of Iran and selected countries in order for preventing medication errors.
Materials and Methods: This applicable study is a review article searching in such databases as SID, IranMedex, Pubmed, and Scopus to identify and select its related papers. At last, 25 studies were considered for this study.
Results: According to the results of studies, shortage of nurses, nurses’ inexperience, job stress, physicians’ handwriting and lack of information on medications were the highly frequent incidence causes. Training courses on medicine dispensing and hands-on training were the most important solution.
Conclusion: Given the existing gap between the medication errors incidence rate of Iran and selected countries, the latter’s experiences such as transparency and responsibility and active role of hospital pharmacies could be utilized by the former.
Fateme Tanha, Adel Mazloumi, Vahdat Faraji, Zeinab Kazemi, Mina Shoghi,
Volume 14, Issue 3 (9-2015)
Abstract
Background: Recently, considerable attention has been paid to medical errors in health care system. Taking into account that nurses spend more time with patients in comparison with other staff, they are more prone to human errors. The present research conducted to investigate nurses' errors in delivery emergency ward in a hospital affiliated to Tehran University of Medical Sciences.
Material and Methods: In the present coss-sectional study,at first, task analysis was conducted to nursing proffession using Hierarchical Task Analysis (HTA) technique by FGD. In next step, the Human Error Probability (HEP) was determined utilizing SPAR-H method and dependences of performance-shaping factors (PSFs) and action and diagnosis activities were identified. Finally, after determinig dependency level, the final diagnosis HEP was calculated and risk assessment level was carried out using the risks' probability and intensity tables.
Results: According to the results, four groups of studied tasks, the lowest errors were belonged to "working with serum pumping machine'' subtask with the error level of 0.055 and the highest error probability related to '' transfusion of blood products'' subtask with the error rate of 0.78. Moreover, special responsibilities of the wards had the highest level of undesirable risks.
Conclusion: In the present study, the analysis of identified errors reveals due to high work demand, insufficient time and the need for accurate administrative monitoring and providing required arrangements, the main causes of errors can be attributed to high level of stress and complexity in the tasks of delivery emergency ward.
Mahdi Kouchakzadeh, Zohreh Sohrabi, Ali Mohamad Mosadegh Rad,
Volume 14, Issue 3 (9-2015)
Abstract
Background: The emotional intelligence of nurses has several effects on their behavior skills. In this study, the relation between Emotional Intelligence (EI) and Communication Skills (CS) among emergency unit nurses was assessed.
Materials and Methods: In the descriptive analytical study, 253 nurses of fifteen IUMS hospitals were selected using census sampling method. The Golmans instrument for EI assessment and self -administered CS questionnaire filled by study participants. Validity and reliability of the questionnaire confirmed. SPSS software version 18 utilized to analysis using ANOVA, Spearman correlation test and Pearson correlation coefficient.
Results: mean of total EI estimated 78.31 which the highest and lowest score were in self-cognitive dimension (20.83) and self-management dimension (18.19) respectively. The total mean of CS was 70.90. There was a significant statistical correlation between EI and CS (r=0. 775, p<0.001). Moreover, there was a significant statistical correlation between CS and four dimensions of EI.
Conclusion: Based on study results, emotional intelligence and its dimensions had positive effect on communication skills among emergency unit nurses. Hospital managers can reinforce emotional intelligence by providing educational sessions. They should promote communication skills in emergency unit nurses and provide improvement emergency services quality.
, ,
Volume 14, Issue 4 (1-2016)
Abstract
Background: Quality management as an organizational strategy helps enhance hospital efficiency, effectiveness and productivity. This study aimed to examine the impact of quality management on employees’ job satisfaction at Respiratory Intensive Care unit, Labafijejad Hospital.
Materials and Methods: A participatory action research was used for the intervention in 2013. A quality improvement team was established and operational processes were improved using a quality management model. The quality improvement team identified and standardized working processes, identified quality goals for the processes and improved them until achieved quality goals. Employees’ job satisfaction data was collected before and after the intervention.
Results: The quality management model implementation improved employees’ job satisfaction at the Respiratory Intensive Care unit. Employees’ job satisfaction was increased from 56.6 percent in 2013 to 68.3 percent in 2014. Integrating employees’ needs in quality improvement activities helps sustain the benefits of quality management. As a result, employees’ moral and satisfaction increase.
Conclusions: Implementing an appropriate quality management model appropriately in a supportive environment helps enhance employees’ job satisfaction and morale. Managers' and employees' commitment and involvement in quality improvement activities are required for successful quality management implementation.
Dr. Farnaz Khatami, Dr. Mojtaba Sedaghat Siyahkal,
Volume 14, Issue 4 (1-2016)
Abstract
Background: This study investigated the Length of Stay (LOS) in the Intensive Care Unit (ICU) and its influential factors as a step toward revising hospital policies, more appropriate resources usage and improving health system performance.
Materials and Methods: this cross-sectional study was conducted on 246 patients, among nine general ICUs of Tehran University of Medical Sciences. Variables such as age, type of disease, existing nosocomial infection and APACHE II (Acute Physiology and Chronic Health Evaluation) score were studied. SPSS software utilized for statistical analysis using Mann Witney U and regression.
Results: The mean and median of LOS was 8.6±19.2 and 2 (1-7) days, respectively. Mortality rate was 19.9% (N=49). The mean age was 52.7±22.07 yrs which LOS enhanced with increasing age (r=0.35, p<0.001). The mean of APACHE II score was 14.2±6 and it raised with increasing patients LOS (r=0.19, p=0.01). Average length of stay in patients with surgical diagnosis was 6.71 days less than others. Among effecting factors, nosocomial infection (p<0.001), need for mechanical ventilation in the first 24 hours of hospitalization (p<0.001) and a past medical history (p=0.012) which prolonged LOS significantly.
Conclusions: In this study, type of disease, hospital infection and age were the most important affecting factors on the length of stay. Thus, implementing effective interventions in order to maintain patients' health and safety is recommended. Since, half of the patients were hospitalized less than two days, providing protocols are necessary to make better use of ICU resources for patients who really need.
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Volume 14, Issue 4 (1-2016)
Abstract
Background: Three aspects of health, responsiveness rate and equitable financing introduced as the main goals of health systems. In this study, responsiveness rate was assessed among private and social security hospitals in 2013.
Materials and Methods: The descriptive-analytical study conducted as a cross-sectional one among 10 hospitals in Tehran city (20 percent of total social security and private, 8:2 respectively) in 2013. Study population consisted of all inpatients and outpatients referee to eight private and two social security hospitals and 333 subjects selected to data gathering randomly. The valid and reliable World Health Survey questionnaire was utilized. Data was analyzed by SPSS17 using descriptive statistic, Mann–Whitney and Kruskal–Wallis tests.
Results: In points of view among inpatient and outpatient, the mean score of responsiveness rate were 4.1±0.71 and 3.7±0.60 respectively. These amounts estimated 4.4±0.46 and 3.2±0.82 for inpatient and 3.8±0.58 and 3.5±0.63 for outpatient in private and social security hospitals respectively. Also, the mean score of responsibility rate assessed 4.4 in private hospital which was higher than social security ones (3.2); and this difference was statistically significant (P<0.001).
Conclusion: Responsiveness rate dimensions were evaluated moderate to high among assessed hospitals. These results were enhanced in private hospitals rather than social security ones. It is recommended that hospital managers should pay more attention to client and mechanisms to improve responsiveness rate and providing more services quality.
Mahmoud Zamandi, Hadi Zamandi, Behzad Raei, Amir Norozi,
Volume 14, Issue 4 (1-2016)
Abstract
Background: First of all, in method of Activity Based Costing (ABC), activities identify and then direct and overhead costs associated with each activity calculate based on allocation methods. This study aimed at estimating cost of Hematology ward based on method of Activity Based Costing in Imam Reza hospital of Tehran city in 2014.
Materials and Methods: This study was an applied and cross-sectional one. Specific and overhead data cost of Hematology ward collected using activity-based costing method in Imam Reza hospital in the first semester of 2014. In order to allocate the costs of Hematology ward services, first, allocation bases were determined and then direct allocation method utilized to estimate the costs.
Results: The study findings indicated that costs of each CBC Test, Malaria slide, Cell Count of Biological Fluids and Reticulocyte count were 72673, 64678, 48509 and 48508 Rials respectively. Among the cost centers, the highest costs belonged to buildings depreciation (overhead) (714117127 Rials), Hematology personneles (4182223581 Rials (and materials and supplies costs (110635349 Rials), respectively.
Conclusions: Based on study results, estimated costs differed from tariffs and only Cell Count of Biological Fluids tariff is greater than the estimated cost, the rest of the tests had fewer tariffs than estimated cost which cause laboratory financial loss. At first, in order to control or increase productivity, it is essential to focus on building depreciation costs (e.g. increasing the number of tests) and then should be plan properly to increase manpower productivity of materials and supplies. All tariffs were estimated higher than the estimated cost without building depreciation cost.
