Direct medical costs are the most well-known category of disease costs. This study aimed to investigate and analyze the direct medical costs of patients with Covid19 by services provided in the centers and hospitals affiliated to Ilam University of Medical Sciences. This study was a descriptive-analytical cross-sectional study using hospital costs information in Ilam province from March 2019 to September 2021. Financial information related to all patients diagnosed with Covid-19 disease was collected in all hospitals of the province and classified and reviewed using Excel 2016 software. In general, 1713711 services were provided in medical centers affiliated to Ilam University of Medical Sciences. Most of these services were provided in Shahid Mostafa Khomeini Educational and Medical Center as the main medical center for patients with Covid-19 in Ilam. The results of the study showed that among the direct medical costs, medication services (30%), laboratory (16%) and inpatient care (11%), were the highest costs in Ilam University of Medical Sciences. In total, out of the total direct medical costs, the share of patient's payments was 10%. The share of insurance companies in total expenditures was 83% and the share of government subsidy was 7%. Examining the pattern of drug consumption and pharmaceutical services can be considered as one of the key sectors by health policy makers in Ilam province, because the 30% share of pharmaceutical expenditures showed that the management of these services greatly control the medical expenditures of
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