Volume 12, Issue 2 (Summer 2008)                   J Qazvin Univ Med Sci 2008, 12(2): 50-55 | Back to browse issues page

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Rezapour A, Kalantari Z, Aalikhani N. Cost-benefit analysis of in-patient wards of Qods teaching Hospital in Qazvin . J Qazvin Univ Med Sci. 2008; 12 (2) :50-55
URL: http://journal.qums.ac.ir/article-1-385-en.html
1- , Email: rezapoor_a57@yahoo.com
Abstract:   (9804 Views)
Abstract Background: Application of financial analysis in hospitals for optimization and correct planning is of particular importance. 0bjective: To determine the cost-benefit status of in-patient wards of Qods Children Hospital affiliated to Qazvin University of Medical Sciences. Methods: This was a cross-sectional descriptive study conducted in 2006. Allocation of cost to in-patient wards was accomplished based on Activity Based Costing (ABC) method and the income for individual wards was calculated through the counting of patients’ files. The data were collected using information sheets specifically designed to cover necessary parameters. Findings: Bed-occupation rate was 63 percent. Personnel and non-personnel costs were 71% and 29% of total hospital costs, respectively. While the surgery ward earned 1,388,519 Rials per patient per day, the pediatric ward 1, pediatric ward 2, neonatal ward, and ICU ward were found to have a loss of 169806, 61249, 308495, and 901503 Rials per patient per day, respectively. Conclusion: Regarding the cost-benefit pattern demonstrated in our study, the hospital managers and decision makers must focus more seriously on lowering the waste operational costs, detecting causes of non optimization efficiency variance, and enhancing the activity capacity.
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Type of Study: Research | Subject: Nursing & Midwifery

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