comparative study of the minimum cost of the diagnostic-therapeutic path way with the approved tariff, to determine the efficiency of the plastic surgery process of bu ali hospital, islamic azad university of medical sciences of tehran

Background and objectives: rapid growth of technology and globalization of trade has increased competition between manufacturing companies in capturing global and domestic markets, and in this area, successful companies can adapt their rapid growth to the changes created and always satisfy customers' rights to high quality and price by producing and offering products and services to sustain their life. achieving this goal is not possible except under the right recognition of activities and costs and controlling them.methods: the present study is an applied and retrospective descriptive-comparative study that compares the minimum cost of the diagnostic-therapeutic pathways with the approved tariff to determine the efficiency of the plastic surgery process in bu ali hospital, islamic azad university of medical sciences, tehran in 2018. the required data on the costs of plastic surgery were collected through the hospital information system and the required information on tariffs was collected from the annual circulars of the supreme insurance council of the ministry of health and the tariff received from patients to calculate the cost of surgery.results: according to the results, the average cost of a bed day service unit in the surgical department of bu ali hospital in tehran has estimated at 9378626.39 rials and the tariff received from patients is 11350961.39 rials.conclusion: the comparison between the diagnostic-therapeutic pathway in the plastic surgery group of bu ali hospital in tehran, suggests that the hospital gained profitable in the plastic surgery group and services continue to be the same.