Calculating the Costs of the Technical Component of Operating Room in Selected Hospitals in Iran, 2019

Elham  Ehsani-Chimeh; Zeinab Fakoorfard; Alireza  Olyaeemanesh; Mani  Yousefvand; Saeed  Ma’nav; Soheila  Damiri; Maryam Radin  Manesh; Ebrahim  Hasanzadeh; Ali Akbari  Sari; Mahmoudreza  Mohaghegh Dolat Abadi; Rajabali  Daroudi; Omid  Barati

doi:10.18502/htaa.v10i1.21560

Elham Ehsani-Chimeh National Institute for Health Research, Tehran University of Medical Sciences, Tehran, Iran
Zeinab Fakoorfard Department of Health Management, Policy and Economics, School of Public Health, Tehran University of Medical Sciences (TUMS), Tehran, Iran
Alireza Olyaeemanesh National Institute for Health Research, Tehran University of Medical Sciences, Tehran, Iran
Mani Yousefvand Secretariat of the Supreme Health Insurance Council, Ministry of Health and Medical Education, Tehran, Iran
Saeed Ma’nav Secretariat of the Supreme Health Insurance Council, Ministry of Health and Medical Education, Tehran, Iran
Soheila Damiri Department of Health Management, Policy and Economics, School of Public Health, Tehran University of Medical Sciences (TUMS), Tehran, Iran
Maryam Radin Manesh Social Medicine Department, Faculty of Medicine, Jundishapur University of Medical Sciences, Ahvaz, Iran
Ebrahim Hasanzadeh School of Management and Medical Information Sciences, Iran University of Medical Sciences, Tehran, Iran
Ali Akbari Sari National Institute for Health Research, Tehran University of Medical Sciences, Tehran, Iran
Mahmoudreza Mohaghegh Dolat Abadi Anesthesiology Department, Faculty of Medicine, Shahid Hashemi Nejad Specialized Hospital, Iran University of Medical Sciences, Tehran, Iran
Rajabali Daroudi Department of Health Management, Policy and Economics, School of Public Health, Tehran University of Medical Sciences (TUMS), Tehran, Iran
Omid Barati School of Management and Medical Information Sciences, Iran University of Medical Sciences, Tehran, Iran

DOI: https://doi.org/10.18502/htaa.v10i1.21560

Keywords: Technical component, Operating room, Unit costs, Hospital, Costing

Abstract

Introduction: Considering that surgeries have a significant role in treating and improving patients’ health, increasing the efficiencyand optimizing the costs in the operating rooms are highly important. Thus, this study aimed to calculate the costs relatedto the technical component of the operating rooms in selected hospitals affiliated to Tehran and Iran Universities of MedicalSciences in 2019.

Methods: This research is a retrospective, descriptive, and analytical study, which is considered applied in terms of its objective.First, literature reviews and expert panel discussions were held, and calculating the methods and assumptions was defined, followedby performing a quantitative study and using traditional costing methods. Data were collected from forms, hospital documents,and the hospital information system and then recorded in Excel 2016. After performing calculations, cost analysis was conductedin two scenarios.

Results: In all the operating rooms of Tehran and Iran Universities of Medical Sciences, considering depreciation, the highest andlowest unit costs of the technical component were $3.54 and $1.68 based on USD purchasing power parity, respectively. Bothvalues exceeded the technical component rate of $0.87 in 2019,, demonstrating a negative cost-to-revenue balance in all operatingrooms. Even without considering depreciation, the unit cost of the technical component in all operating rooms (except one) washigher than the monetary coefficient of the technical component of $0.87 in 2019.

Conclusion: The significant difference between the unit cost of the technical component in the operating room and the technicalcomponent rate in 2019 led to increased costs for hospitals. Given the increasing trend of consumable costs, this cost imbalance islikely to widen further. Hospitals are forced to use their own revenues to cover these costs since they are not covered by insuranceorganizations or patients. Therefore, it is essential to take necessary measures to adjust the percentage of the technical componentof the operating room and adopt policies to prevent problems in the continuity of service delivery in public hospitals.