Comparative Study of General (Global) Surgery Procedures Costs In Proprietary Hospitals of Social Security Organization

Abstract:
Social Security Organization after legislation of obligation for health care law was required to provide social security health care, allocate almost a third of their income sources to part. The treatment part of the organization is a costly part and most of the costs that in organization medical unit has a more consideration, is the cost of surgery.The overall objective of this study is to compare the costs of general operations (Global), among the proprietary hospital of Social Security Organization in Tehran. Present study is a descriptive-survey study -that it's target is applied. And the study population aree all the selected invoices inpatient surgical procedures, during the first six months 89, in 6 proprietary hospitals of Social Security Organization in Tehran, and the invoice number is 6671. The sampling method is classification, with good allocation proportional to the number of cases, that the sample size of study is 384. In this study the descriptive and inferential statistics were used, and the test of Kolmogorov - Smirnov (to test for normal distribution variables), one-way variance parametric test, Kruskal-Wallis nonparametric test were used to rule out or confirm the 7 proposed hypothesis, and finally, the main proposed questions were answered, and the second and fourth and seventh hypotheses were confirmed.Finally, the management costs of hospitalization by most proprietary hospitals of Social Security Organization, has been neglected, so that variation range of the hospital costs components, despite the same conditions, directions, tariffs and ... is very variable.
Language:
Persian
Published:
Iranian Management Accounting Association, Volume:1 Issue: 1, 2012
Page:
33
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