Author/Authors :
Janati Ali نويسنده Department of Health Care Management, School of Health & Nutrition, Tabriz University of Medical Sciences , Imani Ali نويسنده Tehran University of Medical Sciences , Javadzadeh Alireza نويسنده Department of Ophthalmology, Nikookari Eye Hospital, Tabriz University of Medical Sciences, Tabriz, Iran , Farough Khosravi Mohammad نويسنده Department of Health Services Management, School of
Management and Medical Informatics, Tabriz University of Medical
Sciences, Tabriz, Iran , Mazhar Gharamaleki Mohammadali نويسنده Nikookari Ophthalmic Teaching Hospital, Tabriz University
of Medical Sciences, Tabriz, Iran
Abstract :
Background Cost and cost analysis is a managerial tool that can
place needed data at managers’ disposal and help them in making informed
decisions in investing services and infrastructures. Objectives The aim
of this study was to estimate the cost of eye surgeries and compare them
with tariffs approved by the Iranian ministry of health. Methods The
present retrospective-descriptive study was carried out at Nikookari
ophthalmic hospital, from April 2013 to April 2014, in Tabriz, Iran.
Surgical operations of cataract, strabismus and glaucoma were considered
on the grounds that they were global and the most frequent. The required
data was collected through conducting interviews with experts and
relevant units, direct observation of activities, analysis of documents
in the financial department, and hospital information system (HIS) and
financial software system of the hospital. The cost of surgical
operations was estimated by activity based costing (ABC). Results
According to the findings, the amount and the share of the total costs
of the activities identified in the main centers were as following:
human resources $2 818 722, depreciation of medical equipment $277 233,
consumable medicals and supplies $218,484, building depreciation
$138004, depreciation of non-medical equipment $43640, consumable
non-medicals and supplies $26804, utility costs $4724, and costs of
indirect units $864 455. Ultimately, the costs of different surgeries
were estimated to be as follows: strabismus surgery $464, glaucoma $505
and cataract surgery $400, which respectively had $235, $298 and $75
difference with the approved governmental tariffs. Conclusions This
price gap can negatively affect the performance and quality of services
provided by hospitals in the long term. Since the costs of personnel,
indirect costs and depreciation of medical equipment account for 90% of
the total costs of surgery, hospital managers should pay more attention
to these issues in order to improve efficiency and reduce costs.
