Volume 8, Issue 4 (2024)
Manage Strat Health Syst 2024, 8(4): 350-359 |
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Ethics code: IR.SHAHD.REC.1401.051
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barkhordar H, Ahangar A, Asadi H O. Cost and Income Estimation of Burn Intensive Care Units: A Case Study in the Armed Forces Hospital. Manage Strat Health Syst 2024; 8 (4) :350-359
URL: http://mshsj.ssu.ac.ir/article-1-727-en.html
URL: http://mshsj.ssu.ac.ir/article-1-727-en.html
MSc in Health Economics, Department of Health Economics, School of Medicine, Shahid University, Tehran, Iran , hassnbarkhordar@gmail.com
Abstract: (383 Views)
Background: As one of the most expensive sections of health system, hospitals are of special importance among healthcare service providers, and the management of financial resources in this sector is essential for continuous provision of services. The high cost of the burn department and post-treatment care in the armed forces, which is one of the most needed units of this organization, has led to the financial analysis of the burn department in Chamran Hospital. The main goal of this study is for the policy-makers and managers of the country's health sector to adopt a suitable policy in the debate between quality and cost-effectiveness of establishing a burn unit in the field of health and treatment, so that, in addition to reducing the costs of this sector, they focus on positive external effects, including reducing the psychological pressure on the affected people.
Methods: This cross-sectional and descriptive study analyzed burn department in one of the hospitals affiliated with the armed forces in 2020 and 2021. The required data was collected through the review of all the hospital financial statements and patient payment documents during the period under study, and the income, cost and profitability indicators were calculated and analyzed using Excel software.
Results: Based on the results, the calculated costs in the burn department were more than 62 billion tomans, and the income from hospitalization of patients was about 61 billion tomans. The index of pharmaceutical income to total income was calculated as 0.35, pharmaceutical income to pharmaceutical cost was 0.10, and the ratio of hoteling income to total income was 0.37. Among the cost indicators, the ratio of the cost of medicine and medical supplies to the total costs was 0.31, the energy cost to the total cost was 0.002, the percentage of personnel cost to the total resources was 0.56. Moreover, the profitability index was calculated as 0.97.
Conclusion: According to the results, although the burn department, especially in the armed forces, is not cost-efficient from an economic point of view, from a social point of view and due to the health and treatment mission of the armed forces, which is the efficient support of the armed forces and meeting their needs. Establishing this sector is considered a strategic matter and the optimal use of resources and reduction of unnecessary costs is necessary for cost efficiency. Therefore, the establishment of a systematic system for evaluating financial performance, outsourcing services, providing subsidies, and raising burn tariffs in order to improve the performance of the burn department in government hospitals are the methods proposed in this study to improve financial indicators, productivity, and excellent management in providing services to the patients in the burn department.
Methods: This cross-sectional and descriptive study analyzed burn department in one of the hospitals affiliated with the armed forces in 2020 and 2021. The required data was collected through the review of all the hospital financial statements and patient payment documents during the period under study, and the income, cost and profitability indicators were calculated and analyzed using Excel software.
Results: Based on the results, the calculated costs in the burn department were more than 62 billion tomans, and the income from hospitalization of patients was about 61 billion tomans. The index of pharmaceutical income to total income was calculated as 0.35, pharmaceutical income to pharmaceutical cost was 0.10, and the ratio of hoteling income to total income was 0.37. Among the cost indicators, the ratio of the cost of medicine and medical supplies to the total costs was 0.31, the energy cost to the total cost was 0.002, the percentage of personnel cost to the total resources was 0.56. Moreover, the profitability index was calculated as 0.97.
Conclusion: According to the results, although the burn department, especially in the armed forces, is not cost-efficient from an economic point of view, from a social point of view and due to the health and treatment mission of the armed forces, which is the efficient support of the armed forces and meeting their needs. Establishing this sector is considered a strategic matter and the optimal use of resources and reduction of unnecessary costs is necessary for cost efficiency. Therefore, the establishment of a systematic system for evaluating financial performance, outsourcing services, providing subsidies, and raising burn tariffs in order to improve the performance of the burn department in government hospitals are the methods proposed in this study to improve financial indicators, productivity, and excellent management in providing services to the patients in the burn department.
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