Mohammadpour Farzaneh, Basakha Mehdi, Kamal Seyed Hossein Mohaqeqi, Azari Nadia
Student Research Community, University of Social Welfare and Rehabilitation Sciences, Tehran, Iran.
Department of Social Welfare Management, School of Education Sciences and Social Welfare, Social Determinants of Health Research Center, University of Social Welfare and Rehabilitation Sciences, Tehran, 1985713834, Iran.
Cost Eff Resour Alloc. 2022 Jul 14;20(1):31. doi: 10.1186/s12962-022-00366-z.
Considering the importance of healthcare services costing in resource allocation, the aim of this study is to calculate the cost of rehabilitation services in an outpatient rehabilitation clinic in Tehran, Iran.
The data for this study were categorised as financial data and information about the process of rehabilitation services. The first category was extracted from the financial documents and the second was obtained by observation of patient flow and interviews with the clinic staff in 2016. The cost of rehabilitation services has been estimated using the time-driven activity-based costing approach.
The findings show that the cost of physical occupational therapy in the Asma rehabilitation center was $18.79 per unit of service. This amount for speech therapy services was $17.23 to $19.40, taking into account the difference in the quality of the service delivered. The cost of mental health occupational therapy service was between $19.46 and $23.57. Comparing the cost of these services with the government's tariffs makes it clear that there is a huge gap.
The limited number of patients referred to the center makes the cost of one unit of rehabilitation services much higher than the official tariffs. This is true for almost all similar institutions and makes the profitability of small rehabilitation institutions extremely unstable. Therefore, proper marketing for rehabilitation services by promoting patient referral links with larger healthcare centers and reallocation of resources to the formation of integrated rehabilitation complexes can play a significant role in their profitability.
鉴于医疗服务成本核算在资源分配中的重要性，本研究旨在计算伊朗德黑兰一家门诊康复诊所的康复服务成本。
本研究的数据分为财务数据和康复服务流程信息。第一类数据从财务文件中提取，第二类数据通过观察患者流量并于2016年与诊所工作人员访谈获得。康复服务成本采用时间驱动作业成本法进行估算。
研究结果表明，阿斯玛康复中心物理职业治疗的单位服务成本为18.79美元。考虑到所提供服务质量的差异，言语治疗服务的这一成本为17.23美元至19.40美元。心理健康职业治疗服务的成本在19.46美元至23.57美元之间。将这些服务的成本与政府收费标准进行比较后可以清楚地看出存在巨大差距。
转诊至该中心的患者数量有限，使得单位康复服务成本远高于官方收费标准。几乎所有类似机构都是如此，这使得小型康复机构的盈利能力极不稳定。因此，通过促进与大型医疗中心的患者转诊联系来对康复服务进行适当营销，以及将资源重新分配用于组建综合康复中心，对其盈利能力可发挥重要作用。
