Study of Operating Income and Costs of Amini Hospital of Langarud , Iran , in 2012

The main problem of health care services is their economic aspect. Hospitals are one of the most important and costly units of health care system in every country and are of great importance in health and economy as one of the main organizations providing health care services. The present paper aims to compare the status of income and costs of Amini Hospital of Langarud in 2012. The present paper is a descriptive research and is conducted in the form of an applied study. The instrument used in this study is a checklist which was used for data collection after the confirmation of its content validity. Furthermore, collected data are classified and analyzed based on determined objectives. On average, 21.24% of the income of the hospital under study (in 2012) was earned through cash revenues and 78.76% obtained from insurance organizations and 0.82% is included in insurance deductions. Also, 43.58% of the operating costs of this center are covered by the operating income and 22.28% by public and private credits. In all, the hospital is faced with a 34.14% deficit. Considering the results of this study and the hospital’s deficits, it is necessary to take serious steps for revising the structure and management of the hospital, reducing the costs and insurance deductions, and optimizing income collection. Moreover, the capacity of this medical center should be improved through development and expansion in order to achieve favorable efficiency and return.