Document Type : Original Article
Authors
1
Assistant Professor, Department of Accounting, Faculty of Management and Economics, University of Sistan and Baluchestan, Zahedan, Iran
2
Master of Science in Accounting, Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran
3
Associate Professor, Department of Statistics, Faculty of Mathematics, Statistics and Computer Science, University of Sistan and Baluchestan, Zahedan, Iran
4
Instructor, Accounting Department, Velayat University, Iranshahr, Iran
5
Master of Accounting, Accounting Department, Zahedan Girls' Technical and Vocational College, Zahedan, Iran
10.30476/jha.2025.89796.1457
Abstract
Introduction: Given the legal requirement to implement the Health System Transformation Plan in hospitals across the country, which has been launched with the aim of improving the quality of health services and creating equity in access to medical services, the present study examines the relationship between the financial indicators of this plan and its effectiveness in hospitals affiliated with Zahedan University of Medical Sciences and Health Services.
Research Methodology: This study is applied in terms of purpose and descriptive correlation in terms of implementation method. The statistical population of the study includes hospitals affiliated with Zahedan University of Medical Sciences and Health Services, which were selected in the years 2011 to 2017 according to the characteristics of the study. In this study, financial statements and explanatory notes accompanying the hospitals under study were used to collect data. Statistical analysis of the data was also performed through multivariate regression.
Findings: The study findings showed that after the implementation of the Health System Transformation Plan, the financial status of hospitals has improved in terms of liquidity index and capital structure, but there has been no change in terms of profitability index.
Conclusion: The implementation of the health system transformation plan has improved liquidity and capital structure in hospitals. Based on the effectiveness of the implementation of the transformation plan, it is recommended that the officials of the Ministry of Health and Medical Education follow up on the implementation of this plan and develop it.
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