the effect of hospital wards combination on the on going expenditure of tehran bou ali hospital

introduction: undesirable exploitation of natural resources, resource shortage and increased hospital costs has resulted in increase in the hospital expenditure over revenue or made costs scale heavier than the income scale. the present research has been done by the aim of studying the effect of combining hospital wards on current expenses of bou ali medical & teaching center by the means of increasing the efficacy of hospital wards. methods: the study was carried out in tehran at bou ali teaching hospital, medical and treatment center in male surgical ward with male medical ward and female surgical ward with obstetrics ward. the instrument of data gathering included designated forms that were collected from available hospital documents and records. in the method of data analysis, wilcoxon test and descriptive statistics indices with 95% confidence coefficient were used. results: the average of ongoing expenditures in 2007 and 2008, before the combination of hospital wards was 31393.2 $ and after the combination it was 1957558.6 $. a meaningful relationship between the ongoing expenditures in the two past periods before and after the combination of hospital wards was shown. conclusion: due to the increase of expenses, reaching a maximum production with minimum expenses is compulsory. in the novel challenge, the strategy of combining the resource and efficient exploitation of present resources could help hospital management in preventing resource loss, increase of expenses and financial crises.