Volume 29, Issue 1 (Iran South Med J 2026)
Iran South Med J 2026, 29(1): 40-53 |
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Veisi M, Khakzadan M, Eris F, Mirzaei N, Darrudi R, Darrudi A. Trend and Structure Analysis of Hospital Expenditures in Neyshabur University of Med-ical Sciences Hospitals: A Five- Year Study
(2019–2023). Iran South Med J 2026; 29 (1) :40-53
URL: http://ismj.bpums.ac.ir/article-1-2508-en.html
URL: http://ismj.bpums.ac.ir/article-1-2508-en.html
Mohammad Veisi1 
, Maryam Khakzadan2 , Fateme Eris3 , Negar Mirzaei3 , Reza Darrudi4 , Alireza Darrudi *5
, Maryam Khakzadan2 , Fateme Eris3 , Negar Mirzaei3 , Reza Darrudi4 , Alireza Darrudi *5
1- National Center for Health Insurance Research, Tehran, Iran
2- Department of Resources Analysis and Revenue Monitoring, Neyshabur University of Medical Sciences, Neyshabur, Iran
3- Students Research Committee, Neyshabur University of Medical Sciences, Neyshabur, Iran
4- Department of Health Information Technology, School of Health and Paramedicine, Neyshabur University of Medical Sciences, Neyshabur, Iran
5- Noncommunicable Diseases Research Center, Neyshabur University of Medical Sciences, Neyshabur, Iran
Department of Management Sciences and Health Economics, School of Health, Mashhad University of Medical Sciences, Mashhad, Iran ,darroudiar@mums.ac.ir
2- Department of Resources Analysis and Revenue Monitoring, Neyshabur University of Medical Sciences, Neyshabur, Iran
3- Students Research Committee, Neyshabur University of Medical Sciences, Neyshabur, Iran
4- Department of Health Information Technology, School of Health and Paramedicine, Neyshabur University of Medical Sciences, Neyshabur, Iran
5- Noncommunicable Diseases Research Center, Neyshabur University of Medical Sciences, Neyshabur, Iran
Department of Management Sciences and Health Economics, School of Health, Mashhad University of Medical Sciences, Mashhad, Iran ,
Abstract: (16 Views)
Background: Hospitals account for the largest share of the healthcare expenditures. Therefore, understanding the overall structure of these costs is essential for financial sustainability. The aim of this study was to analyze the trend and structure of expenditures in hospitals affiliated with Neyshabur University of Medical Sciences.
Material & Methods: This retrospective descriptive-analytical study was conducted using expenditure data from two hospitals, Hakim and 22 Bahman, covering the period from 2019 to 2023. Hospital expenditures were classified into six main categories: personnel, drugs and consumables, maintenance and depreciation, contractual services, energy/transportation/communications, and support and miscellaneous.
Results: The total expenditures of the two hospitals increased from approximately 1.7 trillion IRR in 2019 to more than 8.1 trillion IRR in 2023– representing an increase of approximately 375%. Expenditures at Hakim Hospital rose from about 0.7 to over 4.2 trillion IRR while those at 22 Bahman increased from about 1.0 to 3.9 trillion IRR. After adjusting for inflation using constant prices, total expenditures of the two hospitals increased from 1.7 to 2.2 trillion IRR (about 29%) over five years. In real terms, expenditures increased from approximately 0.7 to 1.1 trillion IRR at Hakim Hospital and from approximately 1.0 to 1.1 trillion IRR at 22 Bahman Hospital. Personnel costs accounted for the largest share of expenditures in both hospitals: 68% at Hakim Hospital and 63% at 22 Bahman Hospital. The share of drugs and consumables was 20% and 27% in the two hospitals, respectively.
Conclusion: The overall growth of expenditures, particularly personnel costs, highlights the need for policies that enhance workforce productivity, optimize staffing patterns, and improve procurement and utilization of consumables. Achieving an appropriate balance between investment in human resources and technology, along with increasing the efficiency in support services, may contribute to the long-term financial sustainability of hospitals.
Material & Methods: This retrospective descriptive-analytical study was conducted using expenditure data from two hospitals, Hakim and 22 Bahman, covering the period from 2019 to 2023. Hospital expenditures were classified into six main categories: personnel, drugs and consumables, maintenance and depreciation, contractual services, energy/transportation/communications, and support and miscellaneous.
Results: The total expenditures of the two hospitals increased from approximately 1.7 trillion IRR in 2019 to more than 8.1 trillion IRR in 2023– representing an increase of approximately 375%. Expenditures at Hakim Hospital rose from about 0.7 to over 4.2 trillion IRR while those at 22 Bahman increased from about 1.0 to 3.9 trillion IRR. After adjusting for inflation using constant prices, total expenditures of the two hospitals increased from 1.7 to 2.2 trillion IRR (about 29%) over five years. In real terms, expenditures increased from approximately 0.7 to 1.1 trillion IRR at Hakim Hospital and from approximately 1.0 to 1.1 trillion IRR at 22 Bahman Hospital. Personnel costs accounted for the largest share of expenditures in both hospitals: 68% at Hakim Hospital and 63% at 22 Bahman Hospital. The share of drugs and consumables was 20% and 27% in the two hospitals, respectively.
Conclusion: The overall growth of expenditures, particularly personnel costs, highlights the need for policies that enhance workforce productivity, optimize staffing patterns, and improve procurement and utilization of consumables. Achieving an appropriate balance between investment in human resources and technology, along with increasing the efficiency in support services, may contribute to the long-term financial sustainability of hospitals.
Type of Study: Original |
Subject:
Hospitals and Other Health Facilities
Received: 2025/11/22 | Accepted: 2026/05/31 | Published: 2026/07/8
Received: 2025/11/22 | Accepted: 2026/05/31 | Published: 2026/07/8
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