Cost analysis based on performance indicators during Healthcare Reform Plan in selected educational hospitals

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5 Department of Health Economics, School of Health Management and Information Sciences, Iran University of Medical Sciences, Tehran, Iran

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چکیده

INTRODUCTION: Hospitals are the main axis of health‑care reforms or national health plans;therefore, accurate recognition of hospital costs based on operational indexes to these plans isnecessary. The impact of implementing national health plans on the performance of health systemsis ambiguous and misleading; therefore, the aim of this study was to assess the impact of HealthcareReform Plan (HRP) on the micro level (e.g., educational or university hospitals).METHODS: This study was a descriptive retrospective study that research variables are checkedin 1 year before and mean of 3 years after implementation of HRP by self‑administrated checklist inselected public‑educational hospitals covered by the medical universities in Tehran. The final analysisof the data was performed using cost–performance ratio and independent t‑test for comparing thevariables’ changes before and after HRP.RESULTS: Unlike adjusted hospitalization costs, most operational indexes were not significant.The per capita cost adjusted of hospitalization in first and mean of 3 years after HRP increased49.49% and 16.31%, respectively (P < 0.001), the adjusted cost per day was increased by 24.48%and 21.46% (P < 0.001), and adjusted cost per bed was increased 47.06% and 20.07% comparedto before HRP (P < 0.001).CONCLUSION: Given the lack of alignment in adjusted cost changes in exchange for functionalindicators, certainly, it cannot be argued that HRP had a favorable or undesirable effect on thehospitals.