Analysis of financial position in governmental hospital for outsourcing decision making

Now a day, more of the world organizations consider outsourcing as a method of cost reduction and income enhancement.
Research objective is dialysis ward outsourcing in a governmental hospital with regard to results of financial analysis.
Research method is survey and type of study is case study and descriptive. The financial survey was done for first 10 months of 1390 for the ward outsourcing and shows financial balance was negative and the hospital unable to cover the ward costs. The important resean is enhancement of employers costs despite deficiency of employer for active the ward in 24 hours.
Looking the results of financial analysis, hospital superior manager decided to the ward outsourcing on studying, outsourcing benefits and dialysis ward outsourced with determining requirements and particular objectives series that contractor must regard and achieve them .