The study of Financial Indicators for Assessing the Performance of the Health System in Iran and The World: A Review Study

Evaluating the performance of the health system provides good information about the state of the health system for governments and nations Financial performance evaluation indicators can determine the financial status of the health system and identify the strengths and weaknesses of the health system for strategic decisions and ultimately be the basis for health planning in the country.The purpose of this review study is to examine the financial indicators of health system evaluation in Iran and the world.

A review of the literature was conducted to determine the indicators that are known in the world as indicators for evaluating the financial performance of the health system. In this review, studies published up to July 2020 that introduced economic indicators to evaluate the performance of health centers and hospitals were included in the study.

From the review of texts, 1548 articles were retrieved, of which 38 articles, including 4 Persian articles, were recognized as inclusion criteria. The results of the articles showed that financial performance indicators are generally classified into 6 areas as follows: profitability area, liquidity area, income area, cost area, capital area and efficiency area.

Applying and analyzing financial indicators is an essential component of effective financial management. As in many organizations, it is used to measure, compare, predict and improve decisions that affect the wealth of the organization, and the important result of its application in the health system is monitoring financial performance and predicting problems