Verification approved tariffs of medical services in comparison with the cost of these services in Qom Medical University - By ABC Approach

The purpose of this study is to determine and compare the cost of major services of the selected centers of Medical University of Qom by using ABC method and also to compare this cost with approved medical tariffs in order to respond to the ambiguities and meet the information needs of university head management. The year of study is 2012. Findings of the study indicate that because of personal and medicine expenses, cost of the services in Izadi Hospital is more than Hazrat Zahra center. Moreover the cost of per unit of major services (including caesarean, natural childbirth and painless delivery) in both centers is more than the approved tariffs of Health Ministry.