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Showing 25 results for Cost

A.a Nasiripoor, J Tabibi, M.r Maleki, T Nourozi,
Volume 8, Issue 3 (2-2010)
Abstract

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.
M Bazyar, A Pourreza, Iraj Harirchi, F Akbari, M Mahmoudi,
Volume 11, Issue 1 (3-2012)
Abstract

Background: With more than 12 million new cases of cancers and nearly 7.6 million deaths all around the world in 2007, cancer currently is the third leading cause of death in the world. This study was conducted to determine medical and non-medical direct costs of cancer patients’ hospitalized in the cancer institute affiliated with Imam Khomeini hospital. Materials and Methods: This was a cross-sectional study. All patients over 18 years old with kind of head, neck, and stomach cancers that undertaken of oncology treatments in the cancer institute which affiliated ” Imam Khomeini Hospital”. Initially eligible patients invited to participate in this study. The data was collected through structured interviews with patients and or their carers. The data, then, was analyzed by SPSS software. Results: The average medical and non-medical direct out-of-pocket costs during primary treatment were 2,609,000 and 245,000 Tomans per patient, respectively. Furthermore, the direct average of medical costs for patients who lived in Tehran and other cities were 3,313,000 and 1,870,000 Tomans while the direct average of non-medical costs for patients who lived in Tehran and other cities were 136,000 and 360,000 Tomans, respectively. Conclusion: The new policies for costs coverage related to cancer patients’, particularly the medical insurance organizations, financial supports from finance intuits like as banks or charity organizations, appropriate distribution of cancer’s centers or providing accommodation to cancer patients who are referred from the remote sites in other cities, and also achieving the equities in health sectors could be reduced the financial costs of cancer patients and might be helped them to manage of cancers efficiently and effectively
M Arab, H Ghiasvand, Ra Darroudi, A Akbari Sari, M Hamidi, J Moghri,
Volume 11, Issue 3 (10-2012)
Abstract

Background: Regarding to the escalating costs of health care and limited resources in this field, the appropriate identification and control of costs is inevitable. This Study aimed to determine the unit cost of radiology services, in selected hospitals of TUMS.
Materials & Methods: This was a descriptive retrospective study. At first, we selected two hospitals (Shariati and Sina) out of general - teaching hospitals of TUMS randomly. After gathering data, using activity based costing method, the unit costs of radiography services in these centers in 1389 fiscal year (2010-2011) were calculated.
Results: The unit costs of radiography services in Shariati and Sina hospitals were 251255,5 and 334996,2 respectively. Building rent and human resources costs included the most share of total costs.
Conclusion: The unit cost of radiography services in this study is very different comparing with other studies. Calculated building rent costs in this study could be one of the possible reasons of this difference (other studies did not consider this costs). The other point is that, regarding the high share of human resources and building costs from total costs, special attention to these sources of costs and appropriate and adequate use of them, can be an important step toward improving the efficiency and cost savings in our national health system.


S Ghaffari, A Mohamadzadeh, S Akbari, P Salem Safi, M Yousefi,
Volume 11, Issue 4 (2-2013)
Abstract

Background: The scarcity of resources and growing demand for health care, as well as moral, socioeconomic and political imperatives for efficient use of resources, make cost information and adoption of an accurate methodology an integral part of the modern management.
Materials & Methods: At first, a research protocol including literature review strategies, inclusion and exclusion criteria and data gathering methods, was designed. Afterwards, using an electronic search of several databases, some relevant studies were identified.
Results: In the costing literature the economic and accounting approaches are distinguishable. Two methods of marginal and average unit cost analyses are attributable to these approaches. Considering the type of the problem to be decided about and cost targets, costing methods can be different. Factors such as types of cost analyses and economic evaluation, timing overview, analysis approach and advantage or disadvantage of economy of scale have a significant role in determining the costs.
Conclusion: Having no consensus of opinion on the most appropriate principles to use in costing process is one of the main challenges of the time. There is a trade-off between the accuracy and cost of achieving cost information... Therefore, standardization of costing methodologies and adoption of comprehensive approaches for the main issues will predispose an economical international and organizational comparability.


A A Nasiripour, J Tabibi, F Mohammadi,
Volume 12, Issue 1 (5-2013)
Abstract

Background: In the absence of medical facilities in Social Security Organization (SSO) hospitals in provinces, the patients will be dispatched to Tehran. This will dissatisfaction and intellectual and emotional tensions and imposes a lot of costs upon SSO for dispatching the patients . The objective of this study is to compare franchise elimination of medical services in hospitals in contract with social security organization in Provinces with costs of patients dispatching to Tehran .
Materials and Methods: The study was done as retrospective and analytical research. The neurosurgical patients dispatched to Tehran were selected for the study (using the census method). The data were collected in information forms. Research finding were analyzed by SPSS software.
Results: Among studied provinces, Khuzestan province ,with 233 cases, had the highest frequency of patients dispatched and Zanjan and Golestan provinces with 2 cases had the lowest frequency. There was a significant difference between average of dispatching costs paid by SSO and the average franchise paid by patients (p<0.001) such that patients dispatching cost was higher than the franchise paid by patients. There was also no significant difference between average dispatching costs and franchise margin among studied provinces.
Conclusion: Considering the fact that cost of studied dispatching patients was higher than the franchise paid by them in exchange of medical services from hospitals in contract with SSO, elimination of medical services` franchise and treatment of patients in their provinces could decrease in the SSO costs compared with dispatching them to Tehran.
M Arab, M Yousefvand, M Zahavi,
Volume 12, Issue 1 (5-2013)
Abstract

Background: One of the most important advantages of calculating the cost and the bed-day expense is that the government can analyze and compare this cost among different centers and regions of the country and adjust an accurate plan and budget and require governmental units to perform it.
Materials and Methods: this research has been done using a descriptive-analytic with a temporary and retrospective approach. sample selection has been done regarding the question that "whether the orthopedic section is beneficial or not" -based on hospital chief`s demands and with experts
consultation. Related data has been gathered through studying documents, performing interviews and observing related checklists .initially all of the active centers were verified and then each activity`s cost was calculated using the ABC technique.
Results: in the year 1387, cost of each occupied bed for the orthopedic section of Imam Khomeini hospital has been 326818 rials per day. Considering the issue that this sector`s income is provided by selling services based on approved tariffs of ministry of health and medical education which has been 217500 rilas for a double-bed room of first grade hospitals in Tehran in the same year, we could conclude that the occupied Bed-Day cost is 109318 rials more compared to the approved tariff of the targeted year, which shows that the tariff's value is highly less than the bed-day cost.
Conclusion: The enormous variance between Bed-Day cost and the tariff approved by the iranian cabinet will result in forfeit of service providing centers and this could make them serious problems in providing quality services in long term. Therefore, it is essential to set the diagnostic and treatment service's tariffs based on the real cost of these kind of services.
F Azadi, M R Maleki, M Azmal,
Volume 12, Issue 3 (12-2013)
Abstract

Abstract Background: Medical tourism industry as one of the tourism dimensions results in a sustainable development and dynamic economy in countries. This study was conducted to examine performance of Tehran’s selected public and private hospitals in attracting medical tourists from foreign costumers’ points of view. Materials & Methods: This cross - sectional study was conducted in Tehran’s selected public and private hospitals in 2011. The study population included 79 foreign patients who referred to four hospitals in Tehran as medical tourists. Data were collected using a self-made questionnaire which consisted of 23 questions which evaluated eight hospital performance components in attracting medical tourists. Descriptive and analytic statistics was used for data analysis. Results: Overall, the hospitals` performances were evaluated to be in an appropriate level. Through Patients` viewpoint, three components including staff number, staff performance quality and staff`s up to date knowledge and skills were in a proper level. Moreover, Staff’s acquaintance with foreign languages and giving proper notifications were reported to be in a very poor level. There was a significant relationship between all of the performance components in attracting medical tourists and hospital ownership excluding staff’s acquaintance with foreign languages and their familiarity with the facilities. Conclusion: Teaching international languages to key staffs and empowering their communication skills can be effective in attracting medical tourists. Considering this, both public and private hospitals must have a serious plan to achieve this goal.
M Yousefi , A Assari Arani , B Sahabi , A Kazemnejad ,
Volume 12, Issue 4 (3-2014)
Abstract

Background: Today, the lack of financial protection against the health costs is recognized as a major flaw in the health systems. It seems that the first step towards solving this problem is exact identification of household health expenditure`s components which will result in better selection of prevention policies and appropriate procedures to solve the problem. Materials and Methods: This study is a qualitative research conducted in two stages. The first stage consisted of interview with a sample formed by households from eight provinces of the country to identify the different components of household health expenditure. After that, a panel of experts categorized the identified components to direct and indirect costs. Results: In The first stage, 93 kinds of households’ health expenditure were identified. In the next stage, 61 cases of these were categorized as direct costs and the other 32 cases were categorized as indirect costs. Conclusion: The exact identification of the components of health expenditure of households and dividing them into two categories of direct and indirect costs can be useful for a more accurate calculation of the household health expenditure in future studies.
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.


Reza Goudarzi, Safiye Yaghoubi, Mohsen Barouni, Abbas Etminan, Mohammad Reza Baneshi, Behzad Mohamadi,
Volume 14, Issue 4 (1-2016)
Abstract

Background: Chronic renal failure disease is considered as a health problem . Because of their high prevalence and economic burden on the society, health system managers consider to the disease as a public health concern.  This study aimed at comparing the cost-effectiveness of long-term dialysis treatments and kidney transplant using DALY index.

Materials and Methods:This cross-sectional study was designed to compare the cost-effectiveness of two methods such as long-term hemodialysis and kidney transplant using Disability Adjusted Life Years (DALY) in Afzalipour Hospital of Kerman in 2012. The decision tree model and TreeAge software were used for data analysis. In this research, costs and effects were studied from the patient perspective.

Results: The cost of a kidney transplant was 165 million Rials, effectiveness of a kidney transplant was 4.40 DALY, chronic dialysis cost was 1.283 billion Rials and its effectiveness was 6.52 DALY. Cost-effectiveness ratio for dialysis was 196 million Rials per DALY and this ratio is 37 million Rials per DALY for a kidney transplant respectively. According to the findings, kidney transplant is more cost effective than dialysis.

Conclusion: This study suggests kidney transplant over dialysis due to its better quality of life and more life expectancy. The results can help out the government to decide about the more resource allocation to kidney transplant programs. The method in this research can be applied to measure the cost-effectiveness of other organs transplantation.


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.


Mohammad Noori, Nader Markazi Moghaddam, Reza Goudarzi, Zahra Meshkani,
Volume 15, Issue 1 (6-2016)
Abstract

Background: Suitable budget allocation of organizational activities can deliver the resources distribution, enabling operational monitoring and providing expected access to the cost results. The aim of this study was to calculate the cost of final units in one of the Armed Forces Hospitals.

Materials and Methods: One of the Armed Forces Hospitals selected in 2013.Data gathered from all cost centers to costs calculation and evaluated based on theory of Activity-Based Costing analysis. General wards and intensive care units, operating rooms, dental, emergency and dialysis were considered as final units. Cost calculation performed using Excel software version 2007.

  • Total cost of hospital was 244,416 million rails in 2013 which direct and indirect allocated costs were 52% and 48%, respectively. The CCU, surgery ward, ICU and operating rooms had the highest and clinics and dental had the lowest in case of costs. More than 50 percent of the direct costs of all the units have been spent on manpower except the operating room. After labor costs, medication costs accounted for the largest percentage of direct spending units.

Conclusion: Paying attention to human resources in terms of number and distribution of all units especially in the final units, also considering medications use particularly in middle units and consumables in overhead ones especially can be result in reduction and adjusting hospital costs.


Raziye Beyranvand, Farbod Ebadi Fard Azar, Sara Emamgholipour, Mohammad Arab,
Volume 15, Issue 2 (6-2016)
Abstract

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.


Dr Bakhtiar Ostadi, Reza Mokhtarian Daloie, Dr Mohamad Mahdi Sepehri,
Volume 17, Issue 4 (2-2019)
Abstract

Background: Today, hospitals have faced many requests for quality services, while their costs are increasingly growing as well. These facts; Therefore, necessitate much more attention from hospital mangers in order to reduce healthcare costs. Moreover, the urgent need for a precise costing approach is more evident. Activity-based costing provides useful information on the activities required to achieve services with desirable quality. However, given that the basic information for ABC system is provided under conditions of certainty, the possibility of using this approach in terms of uncertainty would be greatly decreased. This study aims to propose a new framework called FL-ABC.
Materials and Methods: Since, costing processes environment happen under conditions of uncertainty in the hospital, fuzzy logic in the ABC model was used in order to make more accurate estimates of hospital costs and increase the reliability of the results.
Results: This proposed model was used in a hospital lab unit and the results were compared with the standard ABC system. The results showed that the maximum difference in the prescribed costs was 77708951.89 and 67508112.57 IRR in serology and parasitology tests, respectively, mostly due to uncertainty in the assigned costs to each activity.
Conclusion: The FL-ABC system, in terms of taking into account the uncertainty in the parameters of cost, provides more accurate estimates of the cost of activities under conditions of uncertainty which estimates the costs of health care services more accurately.

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.
 
Dr Nasrin Shaarbafchi Zade, Dr Alireza Jabbari, Mehri Hashemian,
Volume 18, Issue 2 (8-2019)
Abstract

Background: Calculating the cost of services enables the existing resources to be used in the most efficient and effective way possible. Time- Driven Activity Based Costing is a method that, in addition to costing, also calculates the efficiency and unused capacity of resources. The purpose of this study was to use this method to calculate the costs of radiology and CT scans services in two hospitals.
 
Materials & Methods: The present cross-sectional and retrospective research was done in a descriptive-analytic manner in two hospitals affiliated to Isfahan University of Medical Sciences in 2018. Data were collected in designed Excel forms, and costs of services were calculated using Time- Driven Activity-Based Costing (TDABC) method.
 
 Results: The cost of most radiology services and total CT scan services in the government sector was more than that of the private sector. The unused capacity of resources in the public sector was more than private sector. The time spent for providing the services in the two hospitals was the same except for the technician's career. The average cost of radiology services was 223324 in hospital (A), and 194094 Rials in hospital (B). The average cost of the CT scan services was 600522 in hospital (A), and 485230 Rials in hospital (B).
 
Conclusion: According to the findings of the study, the need for human resources management to reduce unused capacity and increase efficiency, as well as improving service delivery processes in order to reduce the time required to provide services seems necessary. Replacing low-cost resources is another solution that is effective in reducing costs. The standards of the most efficient centers of health services are often worth the benchmarking.


Vahid Alipour, Aziz Rezapour, Ebrahim Hasanzadeh, Saeid Bagheri, Mohammadreza Sheykhi Chaman, Yaghoub Yousefi,
Volume 18, Issue 3 (10-2019)
Abstract

Background: Activity-Based Costing Analyzes the Activities Performed in the Service Delivery Process and Accurately Identifies Costs to Improve The Performance and Efficiency of The Delivery Units and Calculates the Cost of Each Activity by Identifying Services and Activities. The Purpose of This Study Was to Calculate the Cost of Radiology Services Based on Activity Based Costing Method In Firooz Abadi Hospital.
 
Materials and Methods: This is a descriptive retrospective study conducted in 2018. Data were collected through interview with Hospital officials, direct observation and from existing documents in hospital. Data entry was done through Excel software and analyzed Based on activity-based costing system in eight steps.
 
Results: Based on the Findings of this Study, Four Types of Imaging Services Were Commonly Found In Firooz Abadi Hospital. From Total Radiology Costs, 79.3% Were Estimated to Be Related to Direct Costs and 20.7% to Indirect Costs. Finally, the Cost Per CT Scan Service Was 725,133 Rials, Mammography 608,054 Rials, Radiology 809,165 Rials and Ultrasound Service 512,692 Rials.
 
Conclusion: Results of the Study Indicated that Direct Costs accounted for most Costs in Radiology Unit, So Improving Performance and Policies in Health System, Particularly in Human Resource Management, Service Consumption Standardization and Staff Training Suggested to Cost Reduction.
 
Jafar Yahyavi Dizaj, Dr Sara Emamgholipuor Dashti, Faroogh Na'emani, Reza Reza Hashempuor,
Volume 18, Issue 4 (1-2020)
Abstract

Background & Aims of study: Hospital care and paramedical services has become one of the most important and problematic issues in the field of health and critical concern of health planners and policymakers. In current study, contribution of various paramedical services costs were extracted from the total household health expenditure.
Materials and Methods: The current study is a descriptive study that was conducted in a 5-year study period from 2011 to 2015. The annual income-based survey data of the household provided by Statistics Center during 2011-2015 was used to achieve the study aims. Excel_2013 software was used. Contribution of household and paramedical services cost were calculated from household health expenditures per year in urban and rural areas.
Results: Regarding the results of the current study, on average, 20 % of total household health expenditure is allocated to paramedical services in urban and rural areas. The cost of radiology, sonography, radiotherapy, scan, echo cardiac stress test, endoscopy, electrocardiogram (ECG) etc, accounts for the largest contribution of hospital and non-hospital paramedical services costs, which include an averagely about 50 %t of paramedical services costs.
Conclusion: Understanding paramedical services costs can guide policymakers and decision-makers in the field of paramedical services to decide better. Moreover it helps them to reduce direct payments from the pocket of household health expenditures. Therefore, considering the laboratory sector and radiology, sonography, radiotherapy sectors and so on are very important to reduce paramedical services costs.
 
Arash Mofarahzat, Ali Akbar Fazaeli, Yadollah Hamidi,
Volume 19, Issue 1 (4-2020)
Abstract

Background and Objective: Tuberculosis is an infectious disease and is the leading cause of death from single-agent infectious diseases. The purpose of this study was to estimate the economic costs of this disease and its effective factors in Hamadan province.
Methods: This descriptive-analytical study was conducted on a cross-sectional (two-year time scale) study in 2014 and 2015. The population of this study is tuberculosis patients in Hamadan province. Data extraction was performed by examining the file of patients with tuberculosis in urban and rural health centers and patients of hospital in Hamadan. Also, using a logistic model and Stata 15, social factors and households that are more likely to be exposed to this disease were studied.
Results: A total of 173 tuberculosis patients were identified, with an estimated cost of treatment of 8307 million IRR. Also, the results of the Logit model showed that people living in the city over 65, low educated, and people with HIV The order of 22, 14, 18, and 6 percent would be greater than the likelihood of exposure to tuberculosis.
Conclusion: The cost of tuberculosis, in addition to allocating a significant amount of health resources in the province, also imposes a high burden on households. The social and economic consequences of these costs lead to many abnormalities such as the exclusion of women with a family or the abandonment of the children of affected people.
Farhad Lotfi, Erfan Kharazmi, Mohsen Bayati, Hajar Alipour, Saeid Lohivash, Ali Jajarmizadeh,
Volume 19, Issue 2 (8-2020)
Abstract

Background: Estimation of cost functions is an appropriate tool for optimal resource allocation in hospitals. The present study aimed at estimating cost function for hospitals affiliated to Shiraz University of Medical Sciences.
                                    
Materials & Methods: In the current cross-sectional study, inputs, costs and resources data for 28 hospitals were gathered from hospital statistics and information system. Required data were collected monthly for two years (2015-2016). Then, The Cobb-Douglas cost function was estimated using panel data analysis. STATA 14 was used for data analysis.
 
Results: Estimates showed that hospitals' cost elasticity concerning the inpatient and outpatient admission were 0.555 and 0.058 for large hospitals, and 0.769 and 0.099 for small hospitals (P<0.01). Among hospitals inputs, the cost of a physician with coefficient 0.175 in large hospitals and 0.481 in small hospitals (P<0.01) was most cost driver. In studied hospitals, average cost (36,406,480 Rial) was higher than marginal cost (26,548,020). Moreover, scale economies index were in small, large, and all hospitals were 0.868, 0.613 and 0.729, respectively. The number of active bed, length of stay and teaching activity had a positive effect on hospitals cost (P<0.01).
 
Conclusion: According to the findings, to control costs, the hospital should manage most cost drivers, such as physicians and pharmaceutical costs. Moreover, According to the average and final cost and scale economies index, hospitals should expand their service provisions with current inputs and resources in order to reach the optimum point of output.

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