نوع مقاله : مقاله پژوهشی
عضو هیئت علمی دانشکده مدیریت و خدمات بهداشتی دانشگاه ایران
عنوان مقاله [English]
In order to find out the current status of social welfare organizations' hospitals and to obtain indicators for their periodic evaluation of their performance, a cost-benefit study was conducted in six selected hospitals of the organization, including Shahid Mo'ayeri-e Tehran, Dr. Garazi-e Esfahan, Aali Nasab-e Tabriz, Imam Reza-e Urmia, Farabi-e Mashhad and Hazrat-e Masoumeh-e Kermanshah.
In this descriptive study, by extracting the required information from the hospital's information systems, it is tried to determine the cost of each hospital liability center. For this purpose, a system of absorption costing and a stepwise method, identifying costs and allocating them to the responsibility centers has been made. Collected data was processed by Excel software.
The findings showed that in 1994, in terms of public sector tariffs, the revenues of the hospitals covered 60 to 90 percent of their costs, and the cost of hospitality hotel services was higher than the approved tariffs. It seems that with the existing structure, the introduction of more tariffs (such as public non-governmental tariffs) could, to a certain extent, provide Basis for the autonomy of hospitals. This conclusion, assuming that other conditions are stable, will be correct, and in addition to the cost and revenue, attention should be paid to the dimensions of quality, equity and access.