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Azizi F, Joudaki H, Fazayeli A, Kouhi F. Financial Performance of Outpatient Clinic’s Laboratories Affiliated to Iran's Social Security Organization During 2012- 2019. Iran J Health Insur 2021; 4 (2) :164-173
URL: http://journal.ihio.gov.ir/article-1-200-en.html

Introduction: The aim of this study was to assess financial performance of 260 clinic’s laboratories affiliated to Social Security Organization (SSO) from 2012 to 2019.
Methods: Step-down cost accounting was used. At first, the proportion of laboratory cost separated from the total clinic cost for each clinic, then four groups of indicators were measured including: ratio of laboratory cost to total clinic current cost, ratio of direct, overhead and support cost to total laboratory cost, the average cost and revenue per laboratory prescription and total revenue to total cost ratio.
Results: Ratio of laboratory cost to total clinic cost has been 11% on average from 2012 to 2019 and its trend has not changed significantly. Ratio of direct, support and overhead costs to the total laboratory cost was 61%, 33% and 6% respectively. The average annual growth of cost and revenue per laboratory prescription was 28% and 26% respectively. In studied years, the revenue of laboratories covered an average of 48% of their costs with a declining trend.
Conclusion: There is a significant gap between the costs and revenues of the SSO clinic’s laboratories and a wide variation in financial performance of laboratories even in similar environment as well. To conclude, the results of this study demonstrate opportunities to optimize financial performance of laboratories.