One of the other important results of this research is the identification of the cost price difference in occupancy bed day in intensive care units (ICU) than in other departments. The main reason for high costs in occupancy bed day is due to costs of equipments deprecation, facilities, manpower costs and low number of occupied bed day. For example, the cost of each occupied bed day in the “Heart ICU” is about $97.8, which has the negative deviation of $48.2 in comparison to the enacted tariff ($49.18).