ABSTRACT
Introduction: family physician plan in Iran was conducted to establish service referral system. Its urban step began in 2012 and it was supposed that the effectiveness is enhanced and the costs are reduced. The implementation of this program has faced some challenges, especially in human resources management. The aim of this study was to optimally allocate human resources for urban family physician plan in Jahrom town, using goal programming model
Method: this cross-sectional, case study was carried out in 2014 in Jahrom, Iran. Jahrom was studied as a case. Data were collected using a group discussion sessions, five structured interviews, reviewing documents, and field study. The participants were selected using purposive sampling method. After the emergence of goal programming components, the model was designed and problems were solved using software DS
Results: the optimal number of urban family physicians was 37 with two working shifts and 15 with one working shift. Moreover, the optimal number of physicians was 25 in public health centers and 19 in private centers. In addition, the optimum number of family physician assistants was 52. On the basis of these results, the real number of urban family physicians was 33, 26, 25, 34 and, 57, respectively
Conclusion: the results of this model showed that allocation of human resources in family physician program was not optimal and satisfactory based on the decision-makers' viewpoints. Thus, goal programming would provide a more favorable allocation when combined with mentality of the managers and logical optimal numbers
ABSTRACT
Background: Activity-based costing is one of the main methods for operational budgeting which provides the ability to manage and control costs for managers. This study was conducted to estimate the cost price of Shafa hospital laboratory services in Kerman using activity-based costing technique and compared with services tariff.
Materials and Methods: This study is a cross-sectional and applied study was conducted in the clinical Laboratory of Shafa Hospital at Kerman University of Medical Sciences in 2011. The cost price of FBS, CPK and Cr tests calculated which had the highest frequency in the year as well as HBS, HIV and three times blood culture which had the higher tariffs than other tests. Initially, data were manually collected through interview with hospital officials and review of relevant documents. Then, in order to achieve the targets of the study, the cost price results were analyzed using Excel software.
Results: The results showed that the total annual costs of the departments were the sum of 5, 002, 917, 493 Rails that 94.9 percent and 5.1 percent of it were related to the direct and indirect costs respectively. Laboratory personnel cost by 74.2 percent and consumables cost by 21.1 percent had the largest share of the costing. The cost price of Cr and CPK tests calculated the sum of 10.019 and 21.517 Rails respectively that according to the public tariffs, had a suitable profit.
Conclusion: This study showed that there is a difference between the actual cost of the laboratory services and public tariffs that has led a loss to the laboratory. Therefore, by improving the performance management in the field of human resource and standardizing, can reduce the cost price of services and optimize resources consumption.