Effect of "Iran’s health system evolution plan" and "tariff change" on financial performance of para-clinic units in a big tertiary hospital in Iran

authors:

avatar Mehdi Yousefi , avatar Samira Aliani , avatar A. li Valinejadi , avatar Alireza Rezazadeh , avatar A. li khorsand , avatar Somayeh Fazaeli , avatar Hosein Ebrahimipour ORCID , *

Koomesh: Vol.20, issue 2; 403-409
published online: May 01, 2018
article type: Research Article
received: August 03, 2017
accepted: December 01, 2017

how to cite: Yousefi M, Aliani S, Valinejadi A L, Rezazadeh A, khorsand A L, et al. Effect of "Iran’s health system evolution plan" and "tariff change" on financial performance of para-clinic units in a big tertiary hospital in Iran. koomesh. 2018;20(2):e152971. 

Abstract

Introduction: Health System Evolution plan (HSEP) and relative values of hospital services are one of the most significant reforms in Iran;#39s health system in the recent years. This study aimed to determine the effect HSEP on financial performance of para clinic units in a big hospital in Mashhad (Iran). Materials and Methods: This cross-sectional descriptive study was conducted in para clinic units including of laboratory and radiology in Imam Reza hospital from April 2014 till March 2016 using activity based costing (ABC) method. Data relating revenue and cost were gathered using standard forms and were analyzed using descriptive statistics by Excel 2010 Software. Results: Total revenue of laboratory and radiology unit has decreased by 9% and 7%, respectively after HSEP. While these have increased by 94% and 111%, respectively, after tariff change. Total cost of laboratory ward has decreased by 21% after HSEP while has increased by 36% after tariff change. Total cost of radiology ward has increased by 9% and 53% respectively after HSEP and tariff change. Conclusion: The implementation of a HSEP and relative values of hospital services has improved the income of para-clinical units. However, the impact of these changes in the radiology unit, especially after the implementation of tariff based on the relative values was much higher than the laboratory Unit. This can indicate a change in the distribution of financial resources between the various para-clinical disciplines

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