The Cost of a Day Bed and Patient Day in the Ear, Nose, and Throat Wards of a Teaching Hospital and a Private Hospital in Yazd City

Background: Cost analysis is a management tool that helps the researchers to identify and manage high costs. The purpose of the present study was to calculate the cost of day bed and patient bed in the ear, nose, and throat departments of a teaching hospital and a private hospital in Yazd City, Iran. Methods: The present descriptive, analytical, and retrospective study was conducted in the ear, nose, and throat departments of a teaching hospital and a private hospital in Yazd in 2016. Data were collected by studying the relevant documents and checklists. Data were analyzed using Excel software. Results: The costs of day bed occupancy were calculated as 7286715 rials and 2386715 rials in the ear, nose, and throat departments of the private and educational hospitals, respectively. The cost of a private hospital day bed was much higher than that of a training hospital considering the tariff approved in 2016. Income per patient per day was obtained as 2204643 rials in educational hospital and 1500130 rials in the private hospital. The income per patient per day was higher in the teaching hospital than the private hospital. Conclusion: Hospitals should have a precise financial system in order to manage the day bed pricing based on the final costs and have realistic day bed costs. Given the high cost of staffing, hospitals should pay close attention to control these costs. Hospitals also need to adopt appropriate processes to consume the consumables logically and reduce their costs.