ABSTRACT
Introduction: Cost analysis of different programs of health care centers is a very important tool for future managing and determining the real cost of health facilities and budget which needed
Objective: Determine the expenses of health care centers of Guilan province in 2002
Materials and Methods: In a descriptive study, 20 urban and 19 rural health care centers were selected through random sampling. Costs were classified to capital costs [values of buildings, vehicles, unusable materials and equipments] and recurrent costs [costs of buildings' repairs, usable materials, drugs, vaccines, personnel's salaries]. A checklist was used for data collecting and analysis was done with SPSS version 11.5 software
Results: Mean total costs of urban health care centers, consisted of capital costs and recurrent costs were 514 million Rials with standard deviation of 242 million Rials. These costs were amount 262 +/- 79 million Rials in rural health care centers. The most common type of costs was personnel's salaries [60%] and then buildings' values [15%-20%]. Recurrent costs of urban and rural health care centers were 386 and 214 million Rials, respectively
Conclusion: Governmental budgets aren't enough for health care centers that might have a great impact on their qualities. Pay more attention to human resources managing and concession facilities to private sections could be helpful to control of these costs. Similar studies are recommended in other areas