survey the average of cost in out patient and imaging in alzahra hospital and comparing with service's tariff

introduction: one of the basic problems of hospital management is lack of an effective fiscal system, which causes in loose cost control. meanwhile, accounting techniques and economic analyses may help the managers to decide better in planning programs and investing fields. then, it’s time to have a better estimate of health care services costs in our competitive situation for the hospitals, in this case “the isfahan al-zahra hospital”. this study based on the data in the first half of 2006. methods: this was a descriptive retrospective study on different clinical and para clinical departments of the isfahan al-zahra training and medical services. all direct and indirect costs gathered through fiscal system documents and via direct process observations. health care costs estimated using cost accounting techniques after fragmenting all accumulated costs over relative cost centers. data analyzed by excel software. results: the mean value of expense were 14.2 $, 0.7 $ and 4.6 $ in general clinical, libratory and radiology departments, respectively the mean value of expense were 2.8, 10.5, 24.5, 9, 2.5, and 5.8 in sonogeraphy,ct scan,mri,eeg,ecg and rehabilitation departments respectively. mean of different with the governmental price were 8.2, 0.03, 1, 6.7, 8.7, 22.9, 12, 0.1, and 3.7 $ in clinics, laboratory, radiology, sonogeraphy, ct scan, mri, eeg, ecg and rehabilitation departments respectively. conclusion: according to the findings, except for some para clinic services, others showed a noticeable imbalance between their costs (at the end) and their tariffs. this – in turn- conducted to an economic imbalance in those departments in the survey period.