Abstract

Treating of patients with end stage renal disease has more noticeably costs and have grown in countries recently. This study was conducted to calculate the cost of Hemodialysis services in Patients with End stage renal disease referring to Bou-Ali-Sina hospital affiliated to Qazvin University of Medical Sciences. This cross-sectional study was conducted in 2011. Hemodialysis service costs were categorized in three groups: direct operational costs, indirect organizational and social costs and capital costs of hemodialysis unit. In this research, all of the emergency and chronic patients, were referred to this hospital in 2010 for receiving hemodialysis services, were studied. Needed data were collected by using of standard costing information sheets and also per session hemodialysis services cost for emergency and chronic patients was calculated using step-down costing model. Considering all of the costs issues for delivered services in this study, Average cost per session hemodialysis services was calculated 84.01 and 129.53 for emergency and chronic patients, respectively. Also, annul hemodialysis services Average cost per chronic patient was calculated 13508. In this study, financial Burden imposed on hospital per each session hemodialysis services received by emergency and chronic patients was estimated 12966RLs and 15916RLs, respectively. also, This finding showed that variance between costs and revenues of delivered services was not noticeable. Financial analysis is necessary in allocation of capital and human resources for providing of services and health cares, designing and developing the programs and projects. Hemodialysis cost in iran is cheaper than developed countries. © IDOSI Publications, 2012.