Journal of

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Background: Medical tariff is one of the most important tools for health policy making in a country that influences equity, efficiency, quality and accountability of service deliveries. If relative values for different services are not determined correctly, it may have negative consequences on availability and sustainability of care. This study was designed to assess the challenges and respective solutions of the tariff system in Iranian health sectors. Materials & methods: This is a qualitative study, involving nine face to face interviews with health managers, policy makers and researchers at the Ministry of Health and Medical Education and relevant organizations, as well as public and private institutions and service providers who had experiences in medical tariff. We used the thematic framework method for analyzing qualitative data. Results: The problems and respective solutions were classified into stewardship power, policy making and surveillance for tariff setting, structural organization of medical tariff system, methods and principles of setting the tariffs, medical costs recording systems and other concepts related to the medical tariff system in the health sector. Conclusion: To improve medical tariffs system in the country, one need to have a deep understanding of the current challenges and potential solutions in different levels. It is advisable to follow a clear model based on focus on policy-making and stewardship of medical tariffs system as an important cornerstone of any effort to rectify the current situation.

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Background: Todays, hospitals are facing with shortage of resources and increasing costs challenges, So, cost information and cost calculation of hospital delivered services can be effective in efficient resources allocation and tariff rates reforming and budget. This study aimed at calculating the cost of services and  physiotherapy department's income of Sina hospital and comparing with approved tariffs in 2013-2014.

Materials and Methods: This study was a cross sectional and retrospective one. The cost price of 13 physiotherapy services calculated using Activity Based Costing method for physiotherapy unit of Sina hospital of Tehran in 2013-2014. Data collection tool included some forms related to services costs of physiotherapy and related activity centers. Also, in order to estimate cost proportion of other wards in physiotherapy unit, the proportional allocation bases was determined, then direct allocation method was utilized.

Results: The most costs of 13 provided services were less than tariffs in 2013. Generally, the costs pertain of physiotherapy services computed 794286777 Rials which workforce costs (48.4 percent) was the most proportion and then energy buildings depreciation and equipment costs. This issue is due to equipment dependency in physiotherapy unit services.

Conclusions: study results revealed there was difference between real cost of services and approved tariffs, therefore, in order to more accurate pricing, exact calculation methods such as Activity Based Costing recommended. Considering high personnel and capital costs pay special attention to these resources, appropriate use, identifying and omitting wasted costs can be effective in increasing efficiency and saving costs.

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Background and Aim: The aim of this study was to investigate the income changes resulting from the implementation of this book in the hospitals of the University of Medical Sciences.
Materials & Methods: This cross-sectional study was conducted based on retrospective information related to the first half of 1398 of Shahid Beheshti University of Medical Sciences. Data related to this study were collected from patients' records using hospital information system and hospital intelligent management system of Shahid Beheshti University of Medical Sciences. In order to analyze the data, the average of Rials per service was used for each hospital and type of admission.
Results: The results showed that with the implementation of the book of relative value 2018, the total income of the studied hospitals will increase by 10.67%. In total, the share of total book codes included in the study is 41% of the total, of which 20% is the professional component, 19% is the technical component and 2.4% is anesthesia. After book codes, hoteling with 26% and consumer goods with 14% and medicine with 11% make up the rest.
Conclusion: The approach of the 2018 book is more towards temporary inpatient services and encourages providers not to admit patients to receive services. Also in this book, the proper growth of the technical component of services will occur, which in other words indicates the approach and encouragement of investment in the hospital sector.