Estimation and Comparison of unit cost of common eye surgeries in Public and Private hospitals in Tabriz, 2013

Abstract

Abstract: Introduction: An analysis of the state treatment centers performance is indicative of the fact that there is a tangible imbalance in the amount of their earnings and expenditures. In the meantime, it seems that the private treatment centers’ governmental is somewhat different. Objective: According to the significance of the topic, the main objective of the present study is the estimation and comparison unit cost of the common eye surgery in private and state hospitals in the city of Tabriz. Materials and Methods: The present study applied research has been conducted based on a retrospective method on the selected private and governmental ophthalmology hospitals in the city of Tabriz in 2013. According to the frequency of the eye surgeries, cataract, strabismus and glaucoma operations were entered the study. To calculate the surgical operations unit cost the activity-based cost costing method was utilized. Findings: Based on the findings, the unit cost of cataract, strabismus and glaucoma operations in government hospitals were 9770 Rails, 1.131 Rails, 12290 Rails, respectively, and the same operations cost 14540 Rails, 18470 Rails and 2.095 Rails, respectively in private hospitals. The unit cost of the studied operations in private hospitals are higher indicating a difference of 4760 Rails, 7150 Rails, 8640 Rails, respectively. Conclusion: The high unit cost of the common eye surgeries in private hospitals is a result of the surgeons’ higher wages and the buildings’ higher depreciation costs. Also, according to the idea that the number of the operations performed in governmental hospitals is larger than the private hospitals, the surgeries costs are distributed among a greater number of the patients which causes a reduction in the unit cost. This is clearly obvious in cataract surgeries which reflect a smaller difference in respect to the other surgeries. Keywords: governmental hospitals, private hospitals, activity-based cost costing, eye surgery