Introduction: Cost estimation is a important tool which assist the managers to plan and to control the economic functions of the organization. The present study aims to identify the cost of a cesarean surgery in one of the first class public hospitals in Iran. Methodology: Reviewing all expenses of the hospital documents in the financial unit, the cost of a cesarean surgery was determined through real costing. Results: the findings revealed that the cost of such a surgery is 1812636 rials, among which the highest level was related to the direct labor possesses with 63 percent and overhead costs with 37 percent of the total costs. Conclusion: Reducing the number of women who like cesarean surgery causes a reduction in costs of the surgery. Mitigating the tendency toward this surgery is possible through changing in the women’s beliefs about the vaginal delivery along with the enhancements in facilities and standards of the vaginal delivery. It is suggested to educate and consult with the families through health centers and media.

واژه‌های کلیدی: Hospitals، economics، Costs and Cost Analysis، Cesarean Section، Economics، Medical، Hospital Costs