Study of Specific Incomes of Hospitals of Guilan University of Medical Sciences in 2012

The main problem of health care services is their economic aspect. Hospitals are one of the most important and costly units of health care system in every country and are of great importance in health and economy, as one of the main organizations providing health care services. For this reason, identification and analysis of funding sources and incomes of hospitals is very important in careful management decision making. Determine the status of specific incomes of hospitals of Guilan University of Medical Sciencs in 2012 This research is a descriptive study which is conducted in 22 Hospitals affiliated with Guilan University of Medical Sciences, and based on the data collected in 2012. In order to collect data, we referred to the finance units of the centers. The instrument used in this study is a checklist which was used for data collection related to cash income, insurance income, total income and insurance deductions, after the confirmation of its content validity. On average, 17.61% of the income of the hospitals under study (in 2012) was earned through cash revenues and 82.39% obtained from insurance organizations and 2.31% of hospitals invoices from insurance organizations is included in insurance deductions. Also, the proportion of the amount received from patients to the total income in more deprived hospitals, is more and the proportion of the amount received from insurance organizations to the total income of these hospitals, is lower. Since the main source of revenues for the hospitals under study is the amount received from insurance organizations, it is necessary to take essential steps in order to reduce insurance deductions and collect the maximum revenue of hospitals. Also, the higher amount of direct payments by patients and the lower amount of payments by insurance organizations to the total income in more deprived hospitals could be due to a lack of full coverage insurance on these areas.