Calculating the unit Cost of Services provided by Medical Units, dentist unit and combat disease in shadpour Health Complex of Tabriz ;1394.

Abstract

Abstract: Introduction:the unit cost is an important tool for planning, control, monitoring and evaluation which is calculated to reduce waste and prevent the waste of resources in organizations. Despite the importance of calculating the unit cost in the health sector no attempt has been conducted for calculating the unit cost of services The aim of this study calculating the unit cost of services provided by medical unit, dentist unit and combat the disease and determine the contribution of different factors in unit cost the service of shadpour health complex . Methods : The present study is an applied, descriptive. That has been done cross-sectional and retrospective in 1394 in shadpour health complex and four health centers affiliated (monempour, mirdamad, balapour and dadgostary). The of collecting data in this study observation, interviews with process owners and self-made forms completed by the staff of the health complex and for analyze the data was used excell2013 and also to calculate the cost of service was used top-down costing. Results : in this study, the total cost of shadpour health complex was 6070741028 RLS. The majority of costs related to the final costs then overhead costs and middle costs and among these costs, personnel costs by the amount 5108366228(RLS) was allocated the highest share and transportation with amount 1382935 was allocated the lowest share. The highest unit cost was also for education target groups of family doctors (3020773RLS) and lowest unit cost was follow non-communicable diseases (3872 RLS). Conclusion: Due to high personnel costs, increasing of productivity will play an important role in reducing labor costs .Also moderating workforce and the using private sector participation in services and outsourcing costly units can play an important role inoptimum utilization of resources