Effect of Iran's health system evolution plan and tariff change on financial performance of para-clinic units in a big tertiary hospital in Iran

Health System Evolution plan (HSEP) and relative values of hospital services are one of the most significant reforms in Iran's health system in the recent years. This study aimed to determine the effect HSEP on financial performance of para clinic units in a big hospital in Mashhad (Iran).
This cross-sectional descriptive study was conducted in para clinic units including of laboratory and radiology in Imam Reza hospital from April 2014 till March 2016 using activity based costing (ABC) method. Data relating revenue and cost were gathered using standard forms and were analyzed using descriptive statistics by Excel 2010 Software.
Total revenue of laboratory and radiology unit has decreased by 9% and 7%, respectively after HSEP. While these have increased by 94% and 111%, respectively, after tariff change. Total cost of laboratory ward has decreased by 21% after HSEP while has increased by 36% after tariff change. Total cost of radiology ward has increased by 9% and 53% respectively after HSEP and tariff change.
The implementation of a HSEP and relative values of hospital services has improved the income of para-clinical units. However, the impact of these changes in the radiology unit, especially after the implementation of tariff based on the relative values was much higher than the laboratory Unit. This can indicate a change in the distribution of financial resources between the various para-clinical disciplines