One of the important goals of health care organizations is to manage costs in order to save costs, provide quality services and gain customer satisfaction. This poses great challenges for managers. The aim of this study was to identify and design the optimal cost engineering model in public hospitals in the hospitals of Tabriz University of Medical Sciences. The present study is a qualitative study that has been done using basic theory and purposeful sampling. The study population was among the officials and experts aware of cost and financial management and revenue management of Tabriz University of Medical Sciences hospitals. The research tool was a semi-structured interview.The number of samples in the present study based on the principle of theoretical saturation was 40, but to be more sure of the results of the interview, it was continued to fifty people. The duration of each interview was 40 to 50 minutes. Data analysis was performed simultaneously with their collection using Strauss and Corbin method; Validation was done by the method of reliability, transferability, reliability and verifiability.
78 initial codes 20, first floor and seven floors were extracted from the process of hospital cost management strategies, which include the concepts of identifying cost centers, creating a culture of cost management, setting internal rules and regulations, monitoring and control, establishing a costing system, forming a working group and program. It was operational.Conclusion: In order to manage hospital costs, it is necessary to identify the cost components. The components of the results of this study are in the form of a coherent and organizational model that can be a good tool for improving and managing hospital costs.