Introduction of Some Efficiency Proportions of Medical Sciences Universities and Health Care Centers of the Country (The Report of 2011 Based on the Central Software of the Budget Office of Ministry of Health)

The aim of this study is to identify the indices relevant for assessing the efficiency in universities of medical sciences and health care services based on the financial statements derived from accrual accounting. This study is functional in terms of objective and descriptive-analytical in terms of methodology. In order to test the research hypothesis, and given the normality of the research variables and the results related to them, one-way ANOVA (F-statistic) and Kruskal-Wallis (Chi-square statistic) were run. The findings derived from the main two hypotheses of the study indicated that there is a significant difference between the average special and public revenue and the number of employees from the one hand and the total assets of medical sciences universities from the other hand across different types. However, there was no significant difference between the non-current asset averages of types 1, 2 and 3 of universities. Additionally, the results of the secondary hypotheses related to the primary third hypothesis indicated that there is no significant difference between the average ratio of special revenue to the total assets, the average ratio of special revenue to non-current assets, and finally between the average ratio of special revenue to the public revenue in different types of medical sciences universities. Overall, it can be concluded that the ratio of the special revenue to the total assets, the ratio of special revenue to the non-current assets, and the ratio of special revenue to the public revenue are appropriate indices for assessing the efficiency of medical sciences universities.