Study of Operating Income and Costs ofAmini Hospital of Langarud, Iran, in 2012

Study of Operating Income and Costs ofAmini Hospital of Langarud, Iran, in 2012

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Part of #Study of Operating Income and Costs ofAmini Hospital of Langarud, Iran, in 2012# :

Publishing year : 2014

Conference : The first international conference on management, accounting and economics

Number of pages : 8

Abstract: The main problem of health care services is their economic aspect. Hospitals are one of the most important and costly units in the healthcare system in every country and they have a great importance in health and economics as one of the main organizations providing health care services. The present paper aims to compare the income and costs of the Amini Hospital of Langarud in 2012. This paper is descriptive research and is conducted in the form of applied study. The tool used in this study is a checklist that was used for data collection after confirmation of its content validity. Furthermore, the collected data are classified and analyzed based on determined goals. On average, 21.24% of the income of the hospital in study (in 2012) was earned through cash revenues and 78.76% derived from insurance organizations and 0.82% included in deductions for insurance. Also, 43.58% of the operating costs of this center are covered by operating income and 22.28% by public and private credits. In all, the hospital is faced with a 34.14% deficit. Considering the results of this study and the hospital's deficits, it is necessary to take serious steps to review the structure and management of the hospital, reducing costs and insurance deductions and optimizing income collection. Moreover, the capacity of this medical center should be improved through development and expansion in order to achieve favorable efficiency and return.