RESUMO
Economic efficiency in any organization is based on economic attitude of the decision maker's board. Hospitals are important organizations in terms of health economic and activities related to decision making in an economic attitudes. Regarding the efficiency of Iranian hospitals and their wasteful performance, the present study intended to describe and analyze the economic attitude among decision makers in hospital boards. A cross-sectional approach was taken to the study of efficiency among hospitals. Study has focused on the board of decision maker's mentality about economic concepts particularly those relevant to the health and hospital economics. Teaching hospitals affiliated in Tehran, Iran and Shahid Beheshti Medical Science Universities, and hospitals affiliated with Social Insurance Organization and private hospitals in Tehran were determined as the sample of this study. Executive principals and managers in hospitals are together within the head nurses, accounting and administration officer were considered as members of decision makers board in hospitals. Total of 55 people interviewed as study population. Collected data was processed through SPSS software. Attitude spectrum among decision makers in hospitals board in the following dimensions were: Payment methods: Diagnosis Related Groups [DRG], Fee for Service [FFS], contract, salary, and per case. Financing methods included: DRG, Population Based Budget, FFE, Per capita, fixed [ordinary] and budget. Cost analysis methods composed: cost- effectiveness, cost- utility, cost- efficiency, and cost- profit. Budgeting methods were: Performance Based Budgeting, Plan Based Budgeting, Population Based Budgeting, zero Based Budgeting, and Historical/ Intermental Budgeting. Insurance system Performances included: Elimination of funding relationship between patient, Examination the expects of insured people from services, Supervision on Quality of services, Accreditation of service provider centers, determination of TAREFE and per capita, determination of medical guidelines. Per Capita determining Factors were: Cost accounting price, Inflammation, health price index, Demand on health service, Pattern of consumption, Out of pocket payment, Ability to pay. Assessing managers' attitude suggest a new prospective in crucial areas of hospital performance. These attitudes would be scientific weather the domain of knowledge will be expanded, so the development of relevant knowledge in hospital management area to make executive in a new patterns to the managers' attitudes