RESUMO
Increasing the receivables collection period make problems in the payment of personal salaries, medicine fees and facilities under surveillance centers. It finally has negative effects on delivered services. At present economic circumstances, paying attention to liquidity and its present value is very important to doing economic activities and to decreasing receivables collection period. The aim of the study was calculating the receivables collection and turnover period in selected hospital of the Qom University of Medical Sciences. This is a descriptive research that conducted in the selected hospital of Qom university of medical sciences during the fourth national development program [2005-2009]. Data was Collected from information based on the financial documents of the kamkar hospital and registered into information sheets and analyzed by excel software. Results show that during the fourth national development program, Receivables turnover has gradually decreased and unlike the receivables collection period increased. Both of these relations showed an undesirable circumstances and graving with the contracting insurance companies in the payment of their obligation with the hospital. Findings indicated that the receivables collection period of insurance companies takes Long and taken a long way from its normal .It needs a serious monitoring and intervention in the large scale decision making, except by using the power of law during the fourth development national program which it hasn't a good impact in repayment approach of the policy makers in this issue that expected all of the general managers in the giving of services