calculating of daily- patient hotel cost in hospitals of qazvin university of medical sciences

introduction: hospitals as important sector of health care system has special location in health economic science. increasing of the operational costs in hospital and limitation in financing cause that hospital as an economic firm use cost analysis and prepare effective using of resource and boost productivity. therefore this study was conducted to calculate daily- patient hotel cost in hospitals of qazvin university of medical sciences. methods: this cross – descriptive study was conducted in 1388 in hospitalsof qazvin university of medical sciences. in this study hospitals units listed to patient units ,clinical units and protection units and divided in two direct and indirect care units .need date was collected from studied hospital and registered at information sheets and then hotel cost was accounted by step-down amortization of costs method . results: weighted average of hotel cost for studied hospitals was calculated 689229 rials. average of excess burden for hospital was 345707 rial per day-patient. personnel and no personnel resources costs respectively was being made 67and33percent of total operating costs that commanded from current bounties. deprecation allowances was made 0.09 total operating and capital expenditures. direct costs was made 58 and indirect costs was made 42 percent of total costs that is related with hotel cost. fixed costs was made 79 and variable costs was made 21 percent of total costs in studied hospitals.conclusion: costing and calculating of daily-patient hotel cost is most important agent in appointing of health care price, distinguish cause of variances rather than budgeting performance, analyze of hospital industry projects and appropriate financial planning for the future . . managers and decision makers must attempt more for delicate of waste operational costs, detect cause of no optimized efficiency variance and enhance of activity capacity for increasing of boost.