Comparing the Results of two Cost Sharing Approaches in Calculating the Cost of Hospital Services: a case study

Comparing the Results of two Cost Sharing Approaches in Calculating the Cost of Hospital Services: a case study   Alipour Vahid1, Rezapour Aziz2, Meshkani Zahra3, Farabi Hiro3*, Mazdaki Alireza4, Hakimi Narges5   1. Assistant Professor, Department of Health Economics, Health Management and Economics Research Centre, Iran University of Medical Sciences, Tehran, Iran 2. Associate Professor, Department of Health Economics, Health Management and Economics Research Centre, Iran University of Medical Sciences, Tehran, Iran 3. Ph. D Student in Health Economics, Health Management and Economics Research Centre, Iran University of Medical Sciences, Tehran, Iran 4. Ph.D. Student of Policy and Policy Management, Director of Finance, Iran University of Medical Sciences, Tehran, Iran 5. Ph.D. Student of Financial Management, Head of Affairs, Endocrine Research Center, Iran University of Medical Sciences, Tehran, Iran *Correspondence: Research Center for Management and Health Economic, Faculty of Management and Information Technology, Above Mirdamad Blvd  Rashid Yasemi Avenue - Facing Khatam Al Anbia Hospital, Valiasr Street, Vanak Square, Tehran  Tel: 00982188671614                                         Email: [email protected]   Abstract: Background & Objectives: Calculation of hospital services costs, especially the allocated costs, is a complicated process due to the great number of hospital services, as well as the interdependence between different centers. Considering the interrelationships between all departments in the hospital, cost analysis is possible only through the mutul sharing approach, which can provide more accurate information for researchers and managers in order to decide on a costs analysis. Methods: The present study was a descriptive study that was conducted in 2017 in a selected educational hospital affiliated to Iran University of Medical Sciences. Data collection was done through observation, interview and investigating financial documents.  After identifying the active centers and the appropriate cost drivers, the cost of important services in final sectors was calculated by using two methods of one-way sharing and mutual sharing through simultaneous equations. Results: In comparison of one-way and mutaul sharing approach, all overhead, intermediate and total costs showed deviation. The greatest deviation between these two approaches was found in the parturition and ophthalmology departments and related to the cesarean with 16 million rials and the lacrimal duct cathetering with 13 million rials, respectively.  Conclusion: The findings of this study showed that if hospitals managers calculate their services costs by activity-based cost and through mutual cost sharing approach, they can benefit from the correct costreportings and by having a clear image can make management decisions appropriately.   Key­words: Activity-based costing, One-way sharing, Mutual sharing, Teaching hospital   ­Citation: Alipour V , Rezapour A , Meshkani Z, Farabi H, Hakimi N , Mazdaki A. Comparing the Results of two Cost Sharing Approaches in Calculating the Cost of Hospital Services: a case study. Journal of Health Based Research 2018; 4(3): 273-87. [In Persian]