Abstract
Purpose: To develop an appropriate set of financial performance indicators for use in Iranian hospitals. Methods: This study consists of three steps. At the first step, using a literature review and three focus group discussions, the financial indicators that had been deemed to be important measures of hospital financial performance were identified. As the second step, a multidisciplinary panel of experts rated the indicators via two-round Delphi technique. Through the third step, the panel assessed the indicators at one consensus meeting. Results: Among 102 indicators identified at the first step, 79 indicators were selected in the Delphi technique. In the panel consensus meeting, the positive consensus was achieved on the 34 indicators. Upon the experts’ opinion, eight indicators were added after few modifications and 13 new indicators were developed. Finally, 55 indicators were selected as financial indicators for assessing the hospital performance. Conclusion: This study developed a set of financial indicators for Iranian hospitals, that helps hospital managers to identify hospital financial trends over a period of time and compare their performance with peer hospitals. The information derived from these indicators, may guide plans and decisions to improve hospital financial performance.
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