Volume 18, Number 62 (1-2016)                   jha 2016, 18(62): 17-30 | Back to browse issues page


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Ghanbari A, Haghighi S, Memari R. Verification of Cost of Dialysis Services and Tariffs Finished State by Using Activity-Based Costing in Imam Sajad Hospital. jha. 2016; 18 (62) :17-30
URL: http://jha.iums.ac.ir/article-1-1725-en.html

1- Assistant Professor of Accounting Department, Faculty of Petroleum, Petroleum University of Technology, Tehran, Iran
2- MSc Student of Accounting, Faculty of Management and Accounting of Qom university, Tehran, Iran , haqiqi.shirin@yahoo.com
3- Master of Public Administration, Islamic Azad University of Tehran, Imam Sajjad's Hospital, Tehran, Iran
Abstract:   (1048 Views)

Introduction: Activity-Based Costing (ABC) is one of the new systems of products and services costing providing more accurate and precise information needed by managers and assisting them in appropriate decision making. This study, conducted in Imam Sajjad Hospital of shahriyar sought to determine the cost of dialysis services provided by the hospital and to compare the results with declared tariff for the service during the year 2012. The findings will help meet the information needs of hospital management.

Methods: This is an applied research which is part of a case study. For this purpose, a review of supporting tools of the current accounting system for implementation of the ABC system was also investigated. In the second step, activity centers, resource consumption and resource stimuli, were determined and initial allocation were performed. Next, processes, activities and activity drivers to assign the second stage were identified. Finally, the cost of service was determined and deviation between the cost per service and declared tariff was analyzed.

Results: ABC method showed that the cost of dialysis unit services were more than tariff treatment.

Conclusion: Tariff treatment, determined annually, on the basis of a specified percentage increase is recommended. Moreover, it is suggested that managers try to determine the tariff on the basis of the actual cost of services in order to manage the cost of services better.

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Type of Study: Research | Subject: General
Received: 2014/11/8 | Accepted: 2015/10/21 | Published: 2015/10/21

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