حسن برخوردار

The treatment and care of burn patients in hospitals is known to be complex, specialized, time-consuming, and costly. Therefore, it is crucial to conduct an economic evaluation and resource analysis of burn services in hospitals, particularly within the armed forces. This study aimed to assess the cost-benefit feasibility of establishing burn services at Be'sat Hospital in Tehran, which is affiliated with the armed forces.

This analytical-applied study utilized common cost-benefit analysis techniques. The research population consisted of burn hospitals within the armed forces in Tehran, with Chamran Hospital and Be'sat Hospital being included. Be'sat Hospital in Tehran was selected as the research sample.

The findings revealed that over 93% of the benefits and 80% of the costs associated with establishing burn services at the hospital are direct. The cost-benefit analysis over a 5-year period showed varying profitability timelines based on bed occupancy rates. With a 70% occupancy rate, the capital return period is in the fourth year. Higher occupancy rates result in quicker profitability, while lower rates extend the time frame.

The economic justification indicators suggest that due to significant initial investments and delayed economic returns, establishing a burn sector may not be financially viable.

As one of the most expensive sections of health system, hospitals are of special importance among healthcare service providers, and the management of financial resources in this sector is essential for continuous provision of services. The high cost of the burn department and post-treatment care in the armed forces, which is one of the most needed units of this organization, has led to the financial analysis of the burn department in Chamran Hospital. The main goal of this study is for the policy-makers and managers of the country's health sector to adopt a suitable policy in the debate between quality and cost-effectiveness of establishing a burn unit in the field of health and treatment, so that, in addition to reducing the costs of this sector, they focus on positive external effects, including reducing the psychological pressure on the affected people.

This cross-sectional and descriptive study analyzed burn department in one of the hospitals affiliated with the armed forces in 2020 and 2021. The required data was collected through the review of all the hospital financial statements and patient payment documents during the period under study, and the income, cost and profitability indicators were calculated and analyzed using Excel software.

Based on the results, the calculated costs in the burn department were more than 62 billion tomans, and the income from hospitalization of patients was about 61 billion tomans. The index of pharmaceutical income to total income was calculated as 0.35, pharmaceutical income to pharmaceutical cost was 0.10, and the ratio of hoteling income to total income was 0.37. Among the cost indicators, the ratio of the cost of medicine and medical supplies to the total costs was 0.31, the energy cost to the total cost was 0.002, the percentage of personnel cost to the total resources was 0.56. Moreover, the profitability index was calculated as 0.97.

According to the results, although the burn department, especially in the armed forces, is not cost-efficient from an economic point of view, from a social point of view and due to the health and treatment mission of the armed forces, which is the efficient support of the armed forces and meeting their needs. Establishing this sector is considered a strategic matter and the optimal use of resources and reduction of unnecessary costs is necessary for cost efficiency. Therefore, the establishment of a systematic system for evaluating financial performance, outsourcing services, providing subsidies, and raising burn tariffs in order to improve the performance of the burn department in government hospitals are the methods proposed in this study to improve financial indicators, productivity, and excellent management in providing services to the patients in the burn department.