RESUMEN
Objective [s]: The purpose of this study was to assess the health service cost of hemodialysis delivered at. Bu Ali Sina hospital in 2008-2009
Methods: This cross-sectional study was conducted in 2008-2009.hemodialysis service costs were categorized in three groups: direct [overhead] costs, indirect costs and capital costs.our community research was consist of all referring patients to hemodialysis department in 2008-2009. Needed data was collected with standard costing information sheets and cost per session of hemodialysis service for EM and chronic patients was calculated
Results: The cost per hemodialysis session for EM and chronic patients was calculated as 462466 RLs and 781986 RLs respectively. Direct costs, indirect costs and capital costs contributed to 89.21%, 5.16 % and 5.37 of the total cost respectively fixed and variable costs related to hemodialysis was 10.53% and 89.21% of total cost. Nonoptimal financial variance per session for EM and chronic patients was 12966 RLs and 15916 RLs respectively
Conclusion: Th findings are important to financial and human resources allocation for hemodialysis services provision in hospitals. Use of economic analyses for hemodialysis services provision and for designing and development of programs is recommended