Search

Background. Health systems are responsible for providing healthcare services for all people in a community with reasonable costs. The primary objective was to evaluate and minimize the various expenses the patients incur consistently. The current study aimed to examine the direct non-medical and indirect expenses incurred to hospitalized patients infected with the Omicron variant of COVID-19. Methods. This cross-sectional study was conducted in February 2022 at Kosar Hospital in Semnan, Iran to investigate 400 hospitalized patients infected with the COVID-19 Omicron variant. The data were collected using a standardized instrument and conducting interviews with the patient. The descriptive findings were presented as frequencies (percentages) for qualitative variables and as means (standard deviations) for quantitative variables. The statistical relationship between demographic and background variables and the types of costs imposed on patients was examined performing T-test, ANOVA, and Tukey's post hoc test. Results. The study findings revealed that the patients and their families spent 20,260,000 IRR on direct non-medical treatment and 28,300,000 IRR on indirect treatment. A comprehensive statistical analysis was conducted to examine the correlation between demographic and background variables and the types of the costs incurred by patients and their families. The results indicated that a previous lung disease, asthma, diabetes, an admission to the intensive care unit (ICU), a coma in the patient, and COVID-19-induced heart complications were statistically and significantly associated with the direct non-medical costs. Furthermore, it was found that variables such as age, gender, educational status, employment status, engagement in occupational and physical activities, as well as the occurrence of a coma imposed additional indirect costs on the patients and their families (P<0.05). Conclusion. In sum, an infection with the Omicron variant of COVID-19 placed a substantial financial burden on the individuals and their households. Various factors may have influenced the magnitude of these expenses; therefore, it was recommended that these factors should be considered when implementing the promotional initiatives. [ABSTRACT FROM AUTHOR]

Objectiv (s): One of the ways to reduce costs in hospitals is to establish a day surgery ward. This study aimed to analyze the cost of surgeries before and after the establishment of the day care department in a teaching hospital affiliated to Iran University of Medical Sciences in Tehran, Iran. Methods: This descriptive study was conducted in 2020 using the data of the hospital's accounting system and the patients' clinical records during 2015-2019. To analyze the data and compare the costs the records of patients with selected surgeries such as removal of deep screw or pin, closed metacarpal fracture treatment, treatment of nasal fracture, placement of external fixation device, removal of plaque or rod inside the canal, adjustment of external fixation system, maxillofacial fixation, treatment of open mandibular complex fracture were included (251 people for the inpatient wards and 243 people for the daily surgery ward). Results: The greatest economic savings per surgery were related to the treatment of complex mandibular fractures. The least economical savings were made for each operation of removing the plate or rod inside the canal, installing an external fixator. In total, the cost of eight selected surgeries in the day care department showed an average cost reduction of 26% compared to the men's general surgery department. Conclusion: The establishment of the day care department seems cost effective. The day care unit reduces hospital costs, frees up hospital beds, and reduces the patient's physical and psychological complications.

Introduction: Calculating the prime cost of student education is one of the requirements for achieving the goals of the country's development programs in terms of improving the efficiency of universities. It is also one of the most important goals of the transformation and innovation program in medical education. This study aimed to calculate the prime cost of education for students of the School of Health at Bam University of Medical Sciences using activity-based costing method. Methods: The present study is a descriptive cross-sectional and retrospective study. The required data were collected through designed forms. Then, the service prime cost was calculated using the activity-based costing method and Excel 2016 software. Results: The results showed that the total cost of Bam School of Health was 31016503943 Rials. Of this amount, the environmental health group has the highest (22.53%), and the health services management group has the lowest (9.34%) costs among the existing educational groups. Also, among the cost chapters, the largest share is related to the expenses of the first chapter, salaries and wages. Conclusion: In this study, a cost analysis was performed by cost chapters. This approach in cost analysis helps planners to estimate a fixed cost enabling them to determine a fixed level of benefit and creating the lowest possible cost. It will help universities to be more accurate and efficient in using the resources available to them. [ABSTRACT FROM AUTHOR]

Background and Aims: Activity-based costing enumerate every input consumed in treatment. The Covid-19 pandemic changed the dental treatment protocols and the ordinary circumstances of patients. The aim of this study was to calculate and compare the costs of three common dental services in Iran from the viewpoint of the providers and recipients of the services before the Covid19 pandemic (2019) and during the pandemic (2021). Materials and Methods: Direct medical and non-medical costs were considered from the service provider's perspective. Direct medical costs, indirect costs, direct non-medical costs, and intangible costs were considered from the recipient's perspective. To calculate the equivalent costs, the base year was considered 2021, and the costs of 2019 were calculated with a discount rate of 16%. Results: From the service provider's perspective before the pandemic, the cost of dental amalgam restoration was 2,851,235 Rials, root canal treatment was 6,351,580 Rials, and tooth extraction was 1,887,295 Rials. The cost of these services in 2021 was 5,562,150 Rials, 8,070,591 Rials, and 4,865,563 Rials, respectively. From the recipient's perspective, before the pandemic, the cost of tooth restoration was 715,466 Rials, root canal treatment was 2,883,001 Rials, and tooth extraction was 3,267,359 Rials. The cost of the mentioned services in the year 2021 was 1,212,528 Rials, 3,971,640, and 3,680,880 Rials, respectively. Conclusion: The Covid-19 pandemic has had an effect on increasing the cost of dental services from both the service provider and recipient perspective, but economic volatility has a vital role in increasing the estimated costs in the country. Probably, a part of the increase in costs was due to the role of brokers in providing dental materials and equipment. [ABSTRACT FROM AUTHOR]

Introduction: Janthinobacterium. lividum (J. lividum) is a bacterium that can produce a secondary metabolite with antimicrobial properties called violacein. Violacein is produced in this bacterium under special conditions, such as food stress, lack of oxygen, changes in pH or ambient temperature, and even in the presence of a chemical. Bacteria use these production factors as agents for greater survival. This pigment can be used to dye hospital textiles with antibacterial properties. This study aimed to determine the appropriate conditions for the maximum production of violacein pigment by bacteria to save production time and cost. Material & Methods: In this study, the effects of different treatments were tested quantitatively and qualitatively to achieve the best conditions for the production of violacein by J. lividum. Other evaluations included the effect of aeration on the production of color biofilm, the effect of temperature on the production of violacein, glycerol concentration test and its effect on pigment production, the effect of glycerol, sodium sulfate, tryptophan, meat extract and peptone on production optimization, optimization in a solid and liquid medium and color spectrum, and violet dye resistance at different pHs. The SPSS software and t-test were used for quantitative analysis and comparison of the treatments. Findings: It was found that a culture medium containing meat extract (0.3%) and peptone (0.5%), glycerol (1%), and tryptophan (1%) on a solid culture medium containing nutrient agar was selected as the best culture medium for the production of violacein. The amount of biomass and dye production in the solid medium was twice that in the liquid medium. The optimum condition for the production of violacein pigment in this strain included pH 7 and a temperature of 25 °C. The purple color of this pigment was stable for a long time (24 h) at acidic pH (up to pH 11). Discussion & Conclusion: Modified nutrient agar solid culture medium was introduced for optimal production of violacein. Optimal bacterial culture conditions (temperature 25 °C and pH 7) were obtained for the best pigment production. It can be concluded that natural dyes can replace harmful chemical dyes if produced in a product with high efficiency and quality. In this study, the production of violacein with more efficacy was tried through the enhancement and improvement of culture medium composition and maintenance of the optimal production conditions. [ABSTRACT FROM AUTHOR]

Background and Aim: Neurological disorders occur under the conditions when there is perturbation in one part of the brain or the nervous system. The increasing outbreak of neurological disorders and its high expenses imposed on society have made the necessity to modify the policies of health care. This study calculated the cost of services for pediatric neurology patients to reduce costs. Materials and Methods: This quantitative cross-sectional descriptive-analytic case study implemented a Fuzzy Time-Driven Activity-Based Costing(FTDABC) model in treating pediatric neurology patients in 2016. The Wilcoxon nonparametric test was used to test the hypothesis of the research and investigate the significant difference in the cost of services provided to patients in the FTDABC and the traditional costing model. Results: The results confirmed a meaningful patient services costs in both methods; the cost of patient care using FTDABC model was estimated to be 5,736,843,432 Rials, 41.61% of which goes to overhead and 5.94% goes to idle capacity. Visiting and counseling activities, controlling vital signs, and patient displacement were identified as the most time-consuming activities in the treatment process, respectively. Conclusion: According to the research findings, it seems necessary to reform human resource management and reduce idle capacity to increase the effectiveness of hospital resources and improve the therapeutic processes. If management can reduce patient displacement activity by 20%, it will result in 2.89% reduction of time and 1.86% of the cost of the treatment process.

The construction of the hydropower plant on the water pipelines using the excess pressure and replacement of PAT instead of the pressure reducing valve (PRV) due to positive effects such as renewable energy, the proper dispersion of water supply pipelines in different regions and short production time are considered. On the other hand, the prioritization of the construction of the power plant on the water pipelines involves various factors, which require multi-criteria decision-making methods. In this research, the water pipelines managed by the water and wastewater company of Ilam province, including six positions, taking into account five indicators, electricity production, construction costs, distance from the place of use, distance from the main road and ease of operation using multi-criteria methods (including: hierarchical analysis, network analysis, simple weighting, VIKOR and similarity to ideal option and economic analysis). The results indicated that the entrance to the Station 1 of the Ilam Dam (with an annual production capacity of 982800 kWh, the construction cost of 1218 million Rials, with a benefit-cost ratio of 3.7 and unit cost of 407 Rials per kW) is the best alternative for the production of hydro-electrical energy.

Background & Aims: The estimation and analysis of the education costs of students helps with the better decision-making of managers and policymakers by providing information on the performance of the involved units. The present study aimed to assess the education costs of the nursing and midwifery students in the autonomous hospitals affiliated to Iran University of Medical Sciences. Materials & Methods: This descriptive, cross-sectional study was conducted to calculate the direct education costs of nursing and midwifery students in various levels from the perspective of hospitals in the academic year 2018-2019. The selected hospitals included Firoozgar, Hazrat Rasoul, Akbarabadi, Ali Asghar, Firoozabadi, Hasheminejad, Shohada-e Haft-e Tir, Lolagar, Motahhari, Iran Psychiatry, and Shafa Yahiaian. The real and direct costing approach was applied in the sttudy. After identifying the cost headings and structured interviews with the educational department managers, educational supervisors, clinical and financial managers, faculty members, and students (n=20), the share of the students in each cost heading was determined based on work study and time study. The study tools in the first and second stages were the interview guide and checklist, respectively. Results: The highest per capita cost of undergraduate education was observed in midwifery Bachelor of Science at Akbarabadi Hospital (1,125,926), and the lowest per capita cost was observed in postgraduate psychiatric nursing at Ali Asghar Hospital (46,154). In addition, the most important cost headline for the education of these students was the costs of consumables. Conclusion: Due to the high costs of educating students, transparency should be promoted in educational processes through the implementation of brainstorming sessions among the heads of departments, directors of nursing and midwifery schools, hospital educational authorities, and students in order to properly manage the costs of education.

Introduction: Various challenges of aboveground waste bins including the overflow caused by the few numbers of reservoirs, visual pollution, incompatibility of the bins with the urban furniture, vulnerability of the bins to corrosion and fire, and the residents’ dissatisfaction led to creation of underground collection systems. This study aimed to determine the technical requirements and the implementation costs of underground systems for the collection of household wastes in Karaj. Methods: The present research is a descriptive-analytical study investigating the waste collection systems of Karaj for six months. The research goal is to analyze and compare the current aboveground waste collection system of Chahrbandi Boulevard in Mehrshahr (Karaj) with the underground collection system in terms of the technical and economic aspects. The research stages include the following: referring to the urban service department of Karaj municipality to get the information of the bins located in Chahrbandi Boulevard, designing the underground waste collection system for Chahrbandi Boulevard, estimating the operational costs of the underground waste collection system, and comparing the current (aboveground) system with the underground system in terms of technical aspects. Results: According to the results, in the aboveground waste collection system, the total costs of the initial investment are equal to 1772298000 Tomans, and the total costs of the ten-year operation period are equal to 5156406506 Tomans. In the underground waste collection system, the total costs of the initial investment are equal to 1267236800 Tomans, and the total costs of the ten-year operation period are equal to 4095305226 Tomans. Conclusion: The cost analysis suggests that both the initial investment cost and the ten-year operation cost of the underground waste collection system are lower than those of the aboveground system. Therefore, it is recommended to change the solid wastes collection system of Karaj city to underground one. [ABSTRACT FROM AUTHOR]

Introduction: Due to rising costs and resources constraints, it is required to consider all activities and costs for calculating the cost of services provided, particularly in hospitals. Since precise identification of costs can result in accurate pricing of provided services. Method: It is an applied and retrospective study. Data was collected through document review, conducting and an interview with accounting department staff, and observation as well. In this study, costs are allocated according to the relevant bases and the costs of services provided by oncology ward of Tohid hospital of Kurdistan in 2014 are calculated through traditional costing and activity-based costing and then they are compared with each other. Results: The costs of services provided by the oncology ward were estimated about 29 billion Rials using traditional costing and they were about 35 billion Rials using activity-based costing. Direct and indirect costs are accounted for 84% and 16% of total costs. And drug (53%) and manpower (23%) have the highest costs comparing to other cost headings. Conclusion: The cost of services provided by the oncology ward using activity-based costing is nearly 6 billion Rilas higher than traditional costing that is activity-based costing presents more accurate information of costs. Thus, it is suggested to apply activity-based costing in hospitals. Also, the results indicate that managers do not consider indirect costs, especially overhead costs. Hence, these kinds of costs should be managed properly.

Introduction: According to the role of correct financial information in the decision-making of each system, it is important to design and employ a costing system that can recognize costs and correctly calculate the prime cost of services. Considering the necessity to clarify costs and income sources of different sections, the objective of the current study was to calculate the prime cost of the services to diabetic patients undergoing dialysis in Zabol, Iran, in 2015. Materials and Metho ds: This applied study was carried out using a descriptive, cross-sectional, and retrospective design. The data were collected through designed forms, interview with the supervisors of sections, and direct observation of the dialysis section activities. Then, the prime cost was calculated by the Activity-Based Costing (ABC) method using Excel software (version 2013). Results: Based on the findings of the present study, the total costs included human force (63%), consumable medicinal instruments (20%), consumable non-medical materials and instruments (2.4%), nutrition (5%), civil c osts (0.9%), costs of equipment depreciation (4.3%), and costs of building depreciation (4.4%). Accordingly, the highest and lowest costs were reported for human force and civil costs in the dialysis section, respectively. Conclusion: All of the hospitals and medical centers in Iran will be able to calculate the true costs by means of the ABC method. The use of this technique helps prevent the disadvantages of wrong costing through achieving useless capacity, reducing costs, and increasing efficiency. [ABSTRACT FROM AUTHOR]

Background and Aims: Advances of genetic science in genomic techniques have led introducing new diagnostic systems to study the diseases or treatment efficacies. In this science, which named "Personalized Medicine", human genetic structure is used for evaluation of the diagnosis, treatment, and prevention of disease. Regarding the limited number of studies regarding this issue in Oral & Maxillofacial diseases, this study was aimed to evaluate the benefits and challenges of this new area (Personalized Medicine) in dental treatments. Materials and Methods: In this study, complete evaluation of abilities and challenges in order to apply the "Personalized Dentistry" in Dental treatments, and also its effect on oral health indexes were done. All the existing related articles were searched with the relevant key words in the scientific data bases of PubMed, Google Scholar, Medline, Scopus, SID and Magiran. Based on the inclusion and exclusion criteria, 5 articles were selected, assessed and summarized. Results: In the evaluated articles, the benefits of "Personalized Dentistry" in dental treatments as targeted and specialized treatment could result in lower time, energy and cost. In addition, its disadvantage as unknown biologic effective factors and also, the cross effects of some of the above items on each other and the treatment procedures were mentioned. Conclusions: Regarding the specialized sciences and diagnostic tools for oral & maxillofacial disease, the benefits of "Personalized Dentistry" application can be increased for special treatments of patients. Also, it could reduce the side effects of conventional therapies and thus, could be introduced as an effective step for better dental treatments. [ABSTRACT FROM AUTHOR]

Introduction: Health system evolution plan has been of main corrections in in Iran's health system in the last previous years. Due to the importance of these interventions on the economic and performance of the hospital, this study was performed with aim to determine the effect of health system evolution plan and Tariff change based on relative values book on the performance of obstetrics and gynecology department in Imam Reza hospital in Mashhad. Methods: This cross-sectional descriptive study was conducted by Activity Based Costing in obstetrics and gynecology department of Imam Reza hospital in Mashhad in 2013-2015. For economic-performance analysis of obstetrics and gynecology department, three categories were used including: data related to cost, data related to income, and performance indexes. Data were extracted by data gathering forms and were analyzed using descriptive statistics by Excel Software and statistical descriptive methods (mean, standard deviation, percentage, …). Results: Total income of this department has increased respectively by 54% and 75% after health system evolution and tariff change. The highest increase of income has related to operating room after tariff change (128%). After both health system evolution and tariff change, total expenditure of this department has increased respectively by 3% and 79%. Cesarean section rate has decreased about 2/3% after evolution. Conclusion: Evolution plan has positive effect on the performance and financial indicators of obstetrics and gynecology department of Imam Reza hospital. This effect was not equal among revenue and expenditure items.

Background: Celiac disease is an autoimmune disorder that can occur in genetically predisposed people who ingested gluten. The most effective treatment for celiac disease is lifelong adherence to a strict gluten-free diet. Therefore, patients with celiac disease need to provide gluten free products. On the other hand, the price of these products are higher than normal ones. Therefore, the aim of this study was to compare the cost of gluten free products with similar regular non-gluten free products. Materials and Methods: All available gluten free and similar regular products were collected during 2018 in Tehran, Iran and their prices and weights were calculated. The gluten free and similar regular products were divided into 13 categories and the items were calculated based on the weight and the prices were compared according to the same weights. The data were analyzed using SPSS software version 21. Results: A total of 128 products, 36 local and 28 imported gluten free product and 64 similar regular products food samples were collected and their prices were calculated in the same amounts of food. Overall, gluten free products were significantly more expensive than regular products. Most of the daily food requirements for patients with celiac disease were in average less than 5,000 Tomans. Only 19.11% of these gluten free products had an average price more than 30000 Tomans. Conclusion: Considering the significant increase in the price of gluten-free products compared with gluten-rich products, the cost of food preparation for people with celiac disease in Iran is high, which can also affect the adherence to a gluten free diet. [ABSTRACT FROM AUTHOR]

Introduction: Medication and its cost in the country's health care system are of grave importance. Thus, the ‎aim of this study was to investigate the increase in medication costs in comparison to the ‎increase in medication funding per capita of the outpatients insured by the Iranian Salamat ‎Insurance in Isfahan, Iran. Methods: This was a descriptive-analytic study. The data were collected using an information form ‎including the variables of pharmaceutical expenditure, pharmaceutical expenditure per capita, ‎the number of insured per city, approved cost per capita, operating cost per capita, the number ‎of pharmacies, expensive drugs, drugs with the highest rate per capita, and drugs with the ‎highest frequency of use. The collected data were analyzed using descriptive statistics and the ‎Pearson correlation coefficient. Results: From 2009 to 2013, the drug costs constituted, respectively, 25, 23, 22, 22, and 31 percent ‎of the total health care costs of the Iranian Salamat Insurance. Amount per capita in 2013 ‎compared to years 2009, 2010, 2011, and 2012 were 58, 49, 28, and 21 percent higher, ‎respectively. Drug operating cost and its growth rate had increased during the studied 5 ‎years, compared to the approved costs per capita. More than half of the total drug cost in ‎‎2009-2013 was allocated to the 35 most expensive drugs. The Pearson correlation showed ‎that with increase in operating cost, the number of visits to pharmacies decreased. Conclusion: Revision of drug reimbursement, substitution of lower-cost drugs, and modification of the ‎prescription pattern used by physicians can be effective in the optimization of drug costs.

In this study, the energy and economic analysis of peanut production in Guilan province of Iran was studied. Data were collected from questionnaires of 75 farmers. The data were collected from three farm size categories namely: 0.1–0.5 ha, 0.5-1 ha and larger than 1 ha. The results revealed that 19407.36 MJ ha-1 energy input was totally consumed. The highest share of energy consumption belonged to diesel fuel (50.05%) followed by chemical fertilizers (19.14%). The mean difference of energy inputs including machinery, diesel fuel and electricity among different sizes of farms was significant at the 5% level. The average energy efficiency in different farm size categories including less than 0.5 ha, 0.5-1 ha and more than 1 ha were 3.67, 4.02 and 4.12, respectively. The energy productivity of these sizes was calculated as 0.155, 0.169 and 0.174 kg MJ-1, respectively. The Cobb-Douglas model results showed that the effects of inputs including human labor, machinery, chemical fertilizers and electricity on the yield were positive, while the effect of inputs including seed, diesel fuel and chemicals on peanut yield were negative. The benefit-cost ratio was calculated as 1.82. Farmers with a farm larger than 1 ha used the least amount of energy and input costs.

Background and aims: Interference in the different components of the drug sector can cause different and unpredictable effects in other parts of the health system. This study aimed to evaluate the attitude of physicians and specialists towards the best approach of government in reducing the cost of prescription drugs. Methods: This cross-sectional, questionnaire-based, observational study was conducted by the following the Strengthening the Reporting of Observational studies in Epidemiology (STROBE) guidelines among 360 general practitioners and specialists of the city of Tehran in 2015-2016. The descriptive statistics used in order to define the best approach of government in reducing the cost of prescription drugs, and Chi-square and Cross Tab has used for evaluating the relationship between the attitudes of the physicians and specialists with choosing each one of the approaches. Results: The response rate of the participants in the study was about 97%. By considering the fact that the participants were allowed to choose more than one option in answering the questions, attitudes of surveyed physicians about the best approach of government in reducing the cost of prescription drugs is as follows, respectively: 45.6% of them have chosen the approach of creation and enforcement of price controls on pharmaceutical companies, 41.5% of them provide subsidies such as tax benefits and other concessions to pharmaceutical companies, 20.4% starting Government drug manufacturing units, and 10% of them have selected some other approaches, different from proposed approaches, according to the questionnaire. It is noteworthy that there was no significant relationship between being a general practitioner or specialist and choosing each one of the approaches. Conclusion: In most of the studies, role of the government in promoting the Cost Containment Strategies for prescription drugs and controlling the costs in health care system and managing the imposed costs on patients is undeniable. According to this study and most of the current studies, the best approach of government in reducing the cost of prescription drugs is the creation and enforcement of price controls on pharmaceutical companies. In addition, the government has a dominant role to play in upbringing and cultivating a new generation of cost-conscious physicians and medical staff. Ultimately, government can make a remarkable contribution to reduce the cost of prescription drugs and making healthcare affordable. [ABSTRACT FROM AUTHOR]

Background and Aim: Cutaneous leishmaniasis (CL) is prevalent in most tropical and subtropical countries of the world and leads to adverse economic consequences. This study was performed to estimate the cost of healthcare services delivered to CL patients in Qom Province. Materials and Methods: Based on the data from 638 CL patients, this cross-sectional study was performed in Qom during 2009-2011. First, using researcher-made forms and based on the accounting documents, the direct and overhead costs of health services in the studied areas were calculated. Then, the out-of-pocket costs per patient were obtained. Finally, the gathered data were calculated using the excel software. Results: In total, more than 1,600 million rials was spent on providing health services to 638 patients with cutaneous leishmaniasis in endemic foci of Qom. The direct healthcare cost was estimated to be about a thousand million and the overhead cost about 600 million rials. Besides, the state cost per patient was estimated to be over 2,520 thousand and the out-of-pocket cost per patient about 240 thousand rials. Moreover, the average total cost per patient was calculated to be 2,760,772 in the studied period. Conclusion : Based on results, considerable costs are spent for CL diagnosis and treatment in Qom. Therefore, health planners should give priority to the prevention of this disease in their programs.

Objective (s): The purpose of this study was to assess the health service cost of hemodialysis delivered at. Bu Ali Sina hospital in 2008-2009.Methods: This cross-sectional study was conducted in 2008-2009.hemodialysis service costs were categorized in three groups: direct (overhead) costs, indirect costs and capital costs.our community research was consist of all referring patients to hemodialysis department in 2008-2009. Needed data was collected with standard costing information sheets and cost per session of hemodialysis service for EM and chronic patients was calculated.Results: The cost per hemodialysis session for EM and chronic patients was calculated as 462466 RLs and 781986 RLs respectively. Direct costs, indirect costs and capital costs contributed to 89.21%, 5.16 % and 5.37 of the total cost respectively fixed and variable costs related to hemodialysis was 10.53% and 89.21% of total cost. Nonoptimal financial variance per session for EM and chronic patients was 12966 RLs and 15916 RLs respectively.Conclusion: Th findings are important to financial and human resources allocation for hemodialysis services provision in hospitals. Use of economic analyses for hemodialysis services provision and for designing and development of programs is recommended.

Background and Aims: Increasing demands for health care's services on one hand and limited resources on the other hand brings about pressure over governments to find out a mechanism for fair and appropriate distribution of resources. Economic analysis is one of the appropriate tools for policy making on this priority. The aim of this study was to assess capital and consumption of oral health units of health care centers in Yazd city and comparing it with revenue of these centers and determining of cost effectiveness.Materials and Methods: In this descriptive cross sectional study, all health care centers of Yazd city with active dentistry department were evaluated. The data has been extracted from current documents in health care center of county based issued receipts and daily information registers.Results: Expended cost for providing of oral hygiene services in second half of 2008 in 13 medical health centers of Yazd included active dentistry section was 557.887.500 Rials and revenue to cost ratio was about 34%. The most provided service was related to tooth extraction and the average of tooth restoration in each working day was 0.48.Conclusion: With attention to low tariffs of dentistry services in medical health centers and paying subsidy to target groups, expenses of oral hygiene are always more than its revenue.

Introduction: Calculating the prime cost of student education is one of the requirements for achieving the goals of the country's development programs in terms of improving the efficiency of universities. It is also one of the most important goals of the transformation and innovation program in medical education. This study aimed to calculate the prime cost of education for students of the School of Health at Bam University of Medical Sciences using activity-based costing method.Methods: The present study is a descriptive cross-sectional and retrospective study. The required data were collected through designed forms. Then, the service prime cost was calculated using the activity-based costing method and Excel 2016 software.Results: The results showed that the total cost of Bam School of Health was 31016503943 Rials. Of this amount, the environmental health group has the highest (22.53%), and the health services management group has the lowest (9.34%) costs among the existing educational groups. Also, among the cost chapters, the largest share is related to the expenses of the first chapter, salaries and wages.Conclusion: In this study, a cost analysis was performed by cost chapters. This approach in cost analysis helps planners to estimate a fixed cost enabling them to determine a fixed level of benefit and creating the lowest possible cost. It will help universities to be more accurate and efficient in using the resources available to them.

Background and Aims: Increasing demands for health care's services on one hand and limited resources on the other hand brings about pressure over governments to find out a mechanism for fair and appropriate distribution of resources. Economic analysis is one of the appropriate tools for policy making on this priority. The aim of this study was to assess capital and consumption of oral health units of health care centers in Yazd city and comparing it with revenue of these centers and determining of cost effectiveness. Materials and Methods: In this descriptive cross sectional study, all health care centers of Yazd city with active dentistry department were evaluated. The data has been extracted from current documents in health care center of county based issued receipts and daily information registers. Results: Expended cost for providing of oral hygiene services in second half of 2008 in 13 medical health centers of Yazd included active dentistry section was 557.887.500 Rials and revenue to cost ratio was about 34%. The most provided service was related to tooth extraction and the average of tooth restoration in each working day was 0.48. Conclusion: With attention to low tariffs of dentistry services in medical health centers and paying subsidy to target groups, expenses of oral hygiene are always more than its revenue. [ABSTRACT FROM AUTHOR]