Introduction: Given the increasing health costs and the necessity of cost management, this study evaluates the effect of management intervention on the costs of three main areas: human resources, hoteling, and administrative consumables. A descriptive before-after design was used to examine cost changes.
Methods: Two six-month periods (before: first half of 2018; after: first half of 2019), including 43 inpatient units and financial data extracted from the hospital accounting system. Interventions were divided into three broad categories: (1) administrative savings, (2) reduction of hoteling and consumables costs, (3) reforms in human resources. Analyses were conducted descriptively and paired t-tests were used for pre-post comparisons. No control group was used. The reliability of data from financial reports and its validity were strengthened with objective data.
Results: The mean total hospital costs in the three domains before the intervention were 10,077,578,333.93 Rials and after the intervention were 9,498,523,261.39 Rials (reduction ≈ 579,055,072.54 Rials; P<0.001). The before-after correlation for the three domains was r= 0.996, 0.996 and 0.914 (P<0.001), respectively, and the results of the paired t-test showed that the mean differences in each domain decreased significantly (P<0.001 to P<0.003). Due to the lack of control variables, causal inference is limited.
Conclusion: Cost management interventions, despite the design without control variables, have led to a reduction in total hospital costs in the three domains. However, for future causal inference, it is recommended to use quasi-experimental designs (ITS/DiD) and include service quality indicators in future studies to accurately assess the effects of interventions.
Type of Study:
Research |
Subject:
Special Received: 2025/11/29 | Revised: 2026/05/17 | Accepted: 2026/02/18 | ePublished: 2026/02/28