Volume 26, Issue 2 (Iranian South Medical Journal 2023)
Iran South Med J 2023, 26(2): 114-126 |
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Rezaee M, Shahbazifard M, Darabi A H, Omranikhoo H. Financial Indicators of Public Autonomous Hospitals: A Case Study in Bushehr Province in 2021. Iran South Med J 2023; 26 (2) :114-126
URL: http://ismj.bpums.ac.ir/article-1-1818-en.html
URL: http://ismj.bpums.ac.ir/article-1-1818-en.html
1- Student Research Committee, School of Health Management and Information Sciences, Shiraz University of Medical Sciences, Shiraz, Iran
, School of Health Management and Information Sciences, Shiraz University of Medical Sciences, Shiraz, Iran 2 Health Human Resources Research Center, School of Health Management and Information Sciences, Shiraz University of Medical Sciences, Shiraz, Iran
2- Deputy of Curative, Bushehr University of Medical Sciences, Bushehr, Iran
3- The Persian Gulf Tropical Medicine Research Center, The Persian Gulf Biomedical Sciences Research Institute, Bushehr University of Medical Sciences, Bushehr, Iran
4- Department of Public Health, School of Health, Bushehr University of Medical Sciences, Bushehr, Iran , habibomranikho@yahoo.com
, School of Health Management and Information Sciences, Shiraz University of Medical Sciences, Shiraz, Iran 2 Health Human Resources Research Center, School of Health Management and Information Sciences, Shiraz University of Medical Sciences, Shiraz, Iran
2- Deputy of Curative, Bushehr University of Medical Sciences, Bushehr, Iran
3- The Persian Gulf Tropical Medicine Research Center, The Persian Gulf Biomedical Sciences Research Institute, Bushehr University of Medical Sciences, Bushehr, Iran
4- Department of Public Health, School of Health, Bushehr University of Medical Sciences, Bushehr, Iran , habibomranikho@yahoo.com
Abstract: (503 Views)
Background: The hospital autonomy plan, the biggest decentralization plan to reform the administration structure of public hospitals, has been implemented for about three decades in Iran. In this study, we aimed to examine the effects of the plan on the financial indicators of autonomous public hospitals.
Materials and Methods: This descriptive cross-sectional study used revenue and cost data associated with all public hospitals affiliated to Bushehr University of Medical Sciences in 2021. The relevant data was extracted from two big databases including health information system (HIS) and accounting system, and after the data quality control, specific financial self-sufficiency balance (the ratio of specific income to the specific cost of the same hospital) and total financial balance (the ratio of specific income to the total cost of the same hospital) were calculated using Excel software.
Results: Results demonstrated that the specific financial self-sufficiency balance and the total financial balance were 61% and 27%, respectively. The highest and the lowest values of the specific financial self- sufficiency index pertained to the Heart Hospital (the only single specialty heart hospital in the province) and Imam Hossein Hospital (a hospital with 29 active beds in Tangestan county with a population of 82502) as 74% and 45%, respectively. The gap index between the specific cost and revenue of each ac-tive bed showed that on average, the cost of each bed was nearly 215 million Tomans higher than its own income in 2021.
Conclusion: The hospital autonomy plan had different effects on the financial indices of public hospitals studied in this research, denoting it is not possible to cover all hospital-specific expenses through its own earned revenues. Accordingly, government subsidies to autonomous hospitals are necessary.
Materials and Methods: This descriptive cross-sectional study used revenue and cost data associated with all public hospitals affiliated to Bushehr University of Medical Sciences in 2021. The relevant data was extracted from two big databases including health information system (HIS) and accounting system, and after the data quality control, specific financial self-sufficiency balance (the ratio of specific income to the specific cost of the same hospital) and total financial balance (the ratio of specific income to the total cost of the same hospital) were calculated using Excel software.
Results: Results demonstrated that the specific financial self-sufficiency balance and the total financial balance were 61% and 27%, respectively. The highest and the lowest values of the specific financial self- sufficiency index pertained to the Heart Hospital (the only single specialty heart hospital in the province) and Imam Hossein Hospital (a hospital with 29 active beds in Tangestan county with a population of 82502) as 74% and 45%, respectively. The gap index between the specific cost and revenue of each ac-tive bed showed that on average, the cost of each bed was nearly 215 million Tomans higher than its own income in 2021.
Conclusion: The hospital autonomy plan had different effects on the financial indices of public hospitals studied in this research, denoting it is not possible to cover all hospital-specific expenses through its own earned revenues. Accordingly, government subsidies to autonomous hospitals are necessary.
Type of Study: Original |
Subject:
Healthcare management
Received: 2023/08/2 | Accepted: 2023/12/2 | Published: 2023/12/11
Received: 2023/08/2 | Accepted: 2023/12/2 | Published: 2023/12/11
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