امیراشکان نصیری پور - دانشیار گروه مدیریت خدمات بهداشتی و درمانی، دانشگاه آزاد اسلامی، واحد علوم و تحقیقات ، تهران، ایران
بهنام نجفی - کارشناس ارشد مدیریت خدمات بهداشتی و درمانی، واحد علوم و تحقیقات تهران ، دانشگاه آزاد اسلامی، تهران،

Introduction: Competitive economy of healthcare and treatment services, complexity and necessity of offering quality services at healthcare and treatment organizations, affiliated to the universities of medical sciences, have forced these units to use modern management tools and approaches. Decentralization concept is one of the most significant and effective tools that can be considered as reorganization strategy at universities. The main purpose of the present research was to determinate the effect of letter of understanding of management transfer of Iran development plan -article ۱۴۴- on financial performance at a pilot hospital. Method: This descriptive case study applied in terms of execution method. Children hospitalized at grade- A hospital affiliated to Tehran University of Medical Sciences, Iran, were subjects of the present research. The data were extracted and classified through studying all financial documents of the hospital. Results: With transferring this grade-A hospital, hospital costs increased from ۴,۰۷۱,۶۱۸,۵۱۵ to ۵,۵۳۴,۱۹۴,۸۲۴ rials without considering declining rate and to ۴,۵۳۶,۲۲۵,۲۶۶ rials with considering declining rate (۲۲%). In addition, incomes of hospital increased from ۴,۱۴۸,۱۷۴,۰۰۴ rials to ۶,۱۶۲,۳۲۷,۷۱۳ rials without considering declining rate and to ۵,۰۵۱,۰۸۸,۲۸۹ rials with considering declining rate (۲۲%). Discussion and Conclusion: Financial performance of the hospital has turned better especially after it was transferred to the private sector.

Financial performance, Outsourcing, Iranian development plan, Cost, Revenue, Hospital, واگذاری, عملکرد مالی, بیمارستان, ماده ۱۴۴قانون برنامه چهارم توسعه ایران, هزینه, درآمد