حسابداری سلامت (Jun 2012)
The Comparison of Financing Share of the Hospitals of Zanjan University of Medical Sciences During the Fourth Economical, Social and Cultural Development Plan (2005-2009)٭
Abstract
Introduction: The main objective of this study was to measure the modes of securing financial resources in hospitals of Zanjan University of Medical Sciences during the Fourth economic development Plan (2005-2009). Methods: This study is an applied descriptive research whose data were collected by a two-part checklist for obtaining information related to the profile of hospitals. The checklist was validated in terms of content. The obtained data were classified and analyzed with Excel 2007 software. Results: The Results of the study indicate that, on average, 72% of the hospitals’ revenue comes from the sum earned from insurance organizations, 20% from patients and 8% from medical practice of Health Ministry and Medical Education. Conclusion: The results of the study lead to this conclusion that hospitals ought to take serious measures both to reduce costs and to achieve maximum receivable sums. In addition, one reason for lower share of payment of the insurance organizations from total revenue in smaller hospitals might be the lack of comprehensive insurance coverage in these areas.