It is very important to calculate the costs of inpatient services covered by the global tariff and compare it with the approved tariff in hospitals in regard to the financial profit and loss. In this regard, this study was conducted with the aim of comparing the costs of global inpatient services bills with their approved tariffs in Niknafs Obstetrics and Gynecology Hospital in Rafsanjan.

In this descriptive study, the population included all the invoices of hospitalized cases subjected to the global tariff in 2019 in Niknafs Hospital in Rafsanjan. The required data were collected from the patients' accounts and analyzed using descriptive statistics and SPSS 20 software.

In 2019, out of the total inpatient services related to the obstetrics and gynecology group, 6 services subjected to the global tariffs were performed in Niknafs Obstetrics and Gynecology Hospital in Rafsanjan. A comparison of the average costs incurred in these services with their approved tariffs showed that in all of them, hospital costs were between 10.74% and 20.54% higher than the approved global tariffs. The highest difference (20.54%) was related to cesarean section, and the lowest (10.74%) was related to hysterectomy.

The results of this study showed that the global services of this hospital have no economic justification and global tariffs lead to losses of the hospital. Therefore, it is suggested that hospital officials focus more on managing the costs of global services, and approved tariffs be reviewed in a timely manner, commensurate with the growth of inflation and taking into account the different conditions of patients.