a comparative study on the necessity of using diagnostic related groups for as a tool to facilitate the repayment of health units in selected countries

with increasing technology in providing health care services and specialization, health care organization requires application of costing methods for calculating income and expenses to improve the health care services and compensate the costs. for this purpose, most hospitals in the developed countries, estimated system costs based on affiliated diagnostic related groups. according to this new method, hospitals were calculated costs and cost of services in return for services performed for the patient. in this review article, the data has been collected using print and electronic documents related to the topic. considering that the diagnostic related groups known as disease classification system to facilitate medical reimbursement, so, hospitals must calculate their costs based on this method. in this article, we try to select the most appropriate method to make the necessary actions in the country with the matching process performed in this field and use the pre-eminent world experiences.