ABSTRACT
The hospital is one of the main organizations which offering health care and medical services in a high level allocated sources in the health sectors. Therefore, considering to efficiency costs is great importance. This study aims in considering the efficiency of the hospitals of Medical University in Tabriz, Iran, by using Data Exhaustive Analysis Method. The study inspected and analyzed the technical efficiency and also effective factors on it in selected hospitals by using Data Exhaustive Analysis Method during the 3 period years [1384-1387]. In order to conduct this study, the omprehensive Input-oriented Form of Data Exhaustive Analysis Method assuming in the variable return compared with the scale. The variables of the inputs in this study included number of physicians, non-physician staff, and active bed and annual costs of the hospital. The variables of the outputs included the coefficient of the occupied beds, number of admitted patients, and surgeries. To data analyzing, SPSS and data envelopment analysis software were used. It is worth mention that the data in this study were accumulated by using the forms devised by the authors and standardized questionnaire via referring and going to the hospitals. The findings of data exhaustive analysis method showed that there was 5% [TE=0/953] possible capacity augment in the technical efficiency. The findings also suggest that there is a potential frugality in consuming the inputs in order to produce a constant amount of the output. Meanwhile, there is a potential augment of the output by using a constant amount of the input, as well. The findings also represent the effect of the demographic factors and functional factors on the efficiency of the hospitals. It is suggested that to leave out the surplus staff, decrease the surplus costs of the hospital through replacing the energy consumption and a proper management of energy and other surplus inputs, hire sophisticated managers and applying the graduated field of management in health care and medical services and also hire the managers with high quality degrees, create the data envelopment analysis of enhancing efficiency should be one of the useful way to provide qualified medical services in our society as a comprehensive programming. Based on the findings of the data Exhaustive analysis method, improving the efficiency of the hospitals, health care system and medical section are essential as well
ABSTRACT
Background: in activity based on costing, first, activities determined, then direct and indirect costs of activities based on allocation methods computed. The aim of this study was to compute the cost price by using Activity Based Costing [ABC] method in a radiology ward of Golestan hospital in Ahvaz University of medical sciences. Methods and materials: This is an applied, cross-sectional study. In this research, the cost prices of 35 routine services of radiology wards [based on a table in public definition] calculated through using activity based on costing method in Golestan hospital in Ahvaz University of medical sciences. Data gathering tools included lists and the pertain Forms to compute the direct and indirect costs of radiology services and other activities in centers. To calculate of proportion in other wards and radiology units, first, allocation and then costs were determined, and then direct allocation method was used. Results: The results showed that the cost prices in three services including: Lamb sacral[6348 Rails], Sulumar[3995 Rails], Vertebra and Back[12001 Rails] were less than public prices based on TAREFE, however, in others services[23 services] there were significant more pertain prices in comparison to public prices based on TAREFE in years of 1387 and 1388. Generally, the costs pertain of radiology services computed 5795152383 Rails that was the most proportion [43.3 percent] related to workforce costs. Conclusion: Based on the results there was differentiation between cost prices of services and public TAREFE. This differentiation appears as hazards or financial crises to the hospital. To improving financial systems in hospitals and reducing of financial costs, it should be used the right methods to compute the costs relating to Activity Based Costing to services prices.