The Comparison of Direct Health Expenditures of Selected Insurance Organizations of Isfahan Province and Isfahan University of Medical Sciences, Iran, before and after Health Care Reform in Years 2013 and 2015

Health care reform was implemented in Iran in year 2014 to protect people from health-related financial risks. The aim of this study was to compare direct health expenditures before and after the implementation of health care reform. This was a descriptive survey study, using the databases of selected Insurance Organizations of Isfahan Province (Iran Health Insurance Organization and Social Security Organization) and Isfahan University of Medical Sciences (MUI). All data related to direct health expenditures in years 2013 and 2015 were gathered using a checklist, and analyzed using Excel software. The direct health expenditures experienced 49, 130, and 118 percent of increase in Isfahan University of Medical Sciences, Iran Health Insurance Organization, and Social Security Organization, respectively; the overall increase after implementation of health care reform was 92 percent. After the implementation of the health care reform in Iran, selected Insurance Organizations of Isfahan Province and Isfahan University of Medical Sciences experienced an increase in direct health expenditures. As a result, we suggest the use of different methods for controlling the expenditures of health care reform as its next phase.