RESUMO
Increasing health care costs and appropriate resource usage have made financial analysis important. Defining the hotelling cost and financial variances in Shahid Rajaei Hospital wards in Qazvin city is the aim of this article. This is a Cross sectional and descriptive study carried out in 1384. Special forms and activity based costing method [ABC] were used to define hotelling cost and financial variance. Constitute and variable cost was 80 and 20 percent of total cost, respectively. Indirect costs had important share in Hotelling costs. ICU had maximum [896000R.] and surgery ward had minimum [280000R.] hotelling cost. Urology ward had the maximum [557000R.] and surgery ward had the minimum [200000R.] of financial variances. Referring to negative financial variances between real costs and governmental fees, hospital managers and decision makers should exhibit great effort to identify and improve waste operational costs and less optimized efficiency variances