1- Department of Financial Accounting, Kermanshah Branch, Islamic Azad University of Kermanshah
2- Department of Financial Accounting, Kermanshah Branch, Islamic Azad University of Kermanshah ,mehrdadghanbary@yahoo.com
2- Department of Financial Accounting, Kermanshah Branch, Islamic Azad University of Kermanshah ,
Abstract: (65 Views)
Introduction: Operating cost effectiveness plays a vital role in the long-term success and sustainability of any organization. By carefully managing and optimizing operating costs, service companies are able to achieve their goals more successfully. Ultimately, focusing on cost effectiveness presents an image of an efficient and responsible organization to the society.
Research Methodology: In this study, a mixed method (qualitative-quantitative) was used to collect data. In the qualitative part, after conducting interviews with 21 experts and analyzing the data obtained from the interviews, 19 indicators were identified and extracted. Then, in the quantitative part, after screening these indicators with the help of fuzzy screening, 16 main indicators were used as the basis for modeling. Interpretive structural modeling method was also used for modeling. Data in this part were also collected with the help of self-interaction matrix and then analyzed with the help of MATLAB software.
Findings: After analyzing the data, a six-level model was obtained, in which the indicators of standardization and mechanization of processes, information technology management in accurate cost analysis, digitalization of cost patterns, and intelligentization of contract management are the most effective indicators of this model.
Conclusion: Improving the level of effectiveness of operating costs in health insurance brings many positive results that benefit the insured, healthcare providers, and the Iranian Health Insurance Company itself. Improving the level of effectiveness of operating costs in health insurance means providing better services, at lower costs, and easier access for all insured.
Research Methodology: In this study, a mixed method (qualitative-quantitative) was used to collect data. In the qualitative part, after conducting interviews with 21 experts and analyzing the data obtained from the interviews, 19 indicators were identified and extracted. Then, in the quantitative part, after screening these indicators with the help of fuzzy screening, 16 main indicators were used as the basis for modeling. Interpretive structural modeling method was also used for modeling. Data in this part were also collected with the help of self-interaction matrix and then analyzed with the help of MATLAB software.
Findings: After analyzing the data, a six-level model was obtained, in which the indicators of standardization and mechanization of processes, information technology management in accurate cost analysis, digitalization of cost patterns, and intelligentization of contract management are the most effective indicators of this model.
Conclusion: Improving the level of effectiveness of operating costs in health insurance brings many positive results that benefit the insured, healthcare providers, and the Iranian Health Insurance Company itself. Improving the level of effectiveness of operating costs in health insurance means providing better services, at lower costs, and easier access for all insured.
Type of Study: Research |
Subject:
General
Received: 2025/08/10 | Revised: 2026/05/31 | Accepted: 2026/05/11
Received: 2025/08/10 | Revised: 2026/05/31 | Accepted: 2026/05/11
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