Unit-cost of financial cost centers in Shohada-ye-Haft-e Tir hospital (1381)

¯Abstract Background: Hospitals as economic firms must use costing and cost analysis methods for optimization. Objective: To determine the unit-cost of financial cost centers and calculating non-optimal price-variance rate in Shohada-ye-Haft-e-Tir hospital in 1381. Methods: This was a cross-sectional study conducted in 1382. Information sheets were used to collect data. Unit-cost of centers was determined by activity-based cost method. Findings: Unit-cost of centers for ICU, CCU, neurocerebral ward, general surgery, orthopedic ward and internal therapeutic department were calculated as 549000, 354000, 180000, 150000, 200000 and 120000 Rials, respectively. Comparing the findings with predicted tariffs, non-optimal variances were observed. Conclusion: Based on data obtained from current study, administrations are suggested to attempt in identifying the elements effective on unit-cost increase. Simultaneously, application of correct economic methods in calculating of tariffs is necessary.