Expense analysis of cancelled Elective Surgical Operations based on expense analysis method in Kerman Shafa Hospital in 2012

One of the most important criteria for allocation of hospital sources in health care system is to analyzing the hospital expense. Efficiency of surgical operations has an important role in determining of hospital expense. This study aimed to finished expense calculation of cancelled elective surgical operations based on expense analysis method in Kerman Shafa Hospital in 2012. This a descriptive - analytical study was performed by consensus method on 240 files during a period of one year in 2012 and it was investigated by using a self-designed checklist that its validity was confirmed by the health economics experts. The expense were calculated and analyzed based on three factors including payment of medical personnel, expenses of energy resources and the expense of delay in repayment of insurance companies Data were analyzed by SPSS18 and descriptive and inferential statistics (Fisher's exact test) were used at the significant level P≤0.05. Of 240 cancelled surgical operations, the highest rate of cancellation was related to clinical status of the patient (%18) in the Eye department and the total imposed expenses were 320 million IRR which The highest expense was related to the personnel’s’ and physicians’ payments with. 69084800 IRR.Discussion & The findings indicated that the main cause of cancellation of surgical operations in this hospital was clinical status of the patients who do not have the appropriate condition of surgery and the time period of their hospitalization cause high expenditure for the hospital. Thus, exact evaluation of the patients through consultant and the attending physician can avoid the cancellation of surgical operation and consequently waste of financial sources.