Journal of

---

Background: The most basic financial information and data which are needed for a laboratory manager is the costs allocated to the cost unit and the cost of services. The cost prime can increase the managers function in practical beget and strategies plan and this article based on function , is don to calculate the cost prim of clinical laboratories services in VALI A SR Hospital in Tehran by using of ABC model . Material & Methods: the study is a practical research done by descriptive-analytic method in a periodical and retrospective form during Forward to Esfand of 1378. Thirty tests were chosen according to the fluency chart. Data collecting tools, information sheets, interviews and direct observations were collected and analyzed and the cost price of laboratory services calculated by the help of MY ABCM software. Results: In VALI A SR Hospital's laboratory, Findings demonstrate that, maximum and minimum costs are related to human recourses cost (44%) and energy cost (.5%) also about activities, most activities is related to expertise activates(97% of total ). these result show THE importance of human recourses especially expert human recourse in prime cost. the maximum prime cost is related to urine analysis(11%) and the minimum prime cost is related to sodium an of biochemistry's group(21%). it means more frequency of services lead to reduce of services prime cost. Finally the average of calculated prime cost was different to hygiene ministry tariff (about 63%).this difference is result of unrealistic tariffs vs. prime cost of services.
Conclusion: According to volume test operational and other conveniences in the Valia'asr hospital's laboratory, this laboratory encounter to missing budget. We can reduce the service's prime cost by improvement of performance management especially in human recourse filed and consume recourses in best way by standardization of consumption.

---

Background: Pay-for-performance (P4P) is a payment model which tries to pay for the measured aspects of performance and encourage health care providers by providing financial incentives in order to achieve pre-defined goals. This research was done to assess the impact of P4P on efficiency of medical laboratory of Imam Reza hoapital in Tabriz in 2013.

Materials & Methods: This interventional research was a before-and-after study. In order to recognize any changes, efficiency indexes of laboratory were measured and compared whole the year. The data were collected manually assessing the related documents. For comparing efficiency before and after intervention, descriptive statistics were used.

Results: Findings showed that costs didn’t differ significantly after the intervention, but revenue was a little increased slightly (14364 to 16874). Laboratory errors were also increased after the intervention. (0 to 17 cases).

Conclusion: Regarding the results of survey , it seems that we can conclude that this bonus payment system can be used in all levels in which care is provided such as primary health care centers, drug stores, diagnostic centers and hospitals through setting pre-defined goals and considering negative point for any staff who makes an error. 

---

Background: Concerning to the importance of team learning and process change, the clinical laboratories employees should be familiar with organizational learning. This study aimed at assessing and determining organizational learning capability among clinical laboratories employees of Tehran University of Medical Sciences hospitals.

Materials and Methods: This study was a descriptive-analytical and cross-sectional one which conducted among 85 employees of clinical laboratories using Cochran formula at five general teaching hospitals of Tehran University of Medical Sciences. The research instrument was Gomez et al. questionnaire consisted of four dimensions such management commitment, systematic approach, open climate and knowledge transfer in 17 questions. Five point Likert scale was used to rank questions. SPSS software 19 version was utilized to data analysis using t- test, Pearson Correlation Coefficient and Welch method.

Results: The average score of organizational learning among employees of studied clinical laboratories was 3.11 which showed relative desirable situation. Also, management commitment as an element of organizational learning had significant difference among the clinical laboratories (p=0.002). There was a significant relationship between employees education level with knowledge transfer and integration capability (p=0.04).

Conclusion: The process of organizational learning capability of the studied clinical laboratories was not desirable. Therefore, in order to complete establishment of organizational learning in clinical laboratories, should pay attention to some elements such establishment of patient safety system, initiation of error registration system and encouraging employees to report the errors