جستجوی مقالات مرتبط با کلیدواژه « هزینه یابی بر مبنای فعالیت » در نشریات گروه « پزشکی »

Calculating the prime cost of student education is one of the requirements for achieving the goals of the country's development programs in terms of improving the efficiency of universities. It is also one of the most important goals of the transformation and innovation program in medical education. This study aimed to calculate the prime cost of education for students of the School of Health at Bam University of Medical Sciences using activity-based costing method.

The present study is a descriptive cross-sectional and retrospective study. The required data were collected through designed forms. Then, the service prime cost was calculated using the activity-based costing method and Excel 2016 software.

The results showed that the total cost of Bam School of Health was 31016503943 Rials. Of this amount, the environmental health group has the highest (22.53%), and the health services management group has the lowest (9.34%) costs among the existing educational groups. Also, among the cost chapters, the largest share is related to the expenses of the first chapter, salaries and wages.

In this study, a cost analysis was performed by cost chapters.  This approach in cost analysis helps planners to estimate a fixed cost enabling them to determine a fixed level of benefit and creating the lowest possible cost. It will help universities to be more accurate and efficient in using the resources available to them.

Considering the importance and position of the health sector in socio-economic development programs, it is necessary to be aware of the current situation and to recognize its issues and problems. Determining costs and the amount of profit or even loss in the health sector helps in managing costs. The purpose of this study was to evaluate the cost of common laboratory services and compare them with the tariffs approved by the Ministry of Health and Medical Education in the selected hospital of Tehran University of Medical Sciences.

The present study was a cross-sectional and retrospective study. In this study, activity-based costing technique was used. The study population was the laboratory of the selected hospital of Tehran University of Medical Sciences. Data collection tools were information forms, software, interviews and direct observation. The analysis was performed using Excel 2016 software and finally, the cost price was compared with the approved tariff.

The findings indicated that the highest and lowest costs were related to the cost of manpower and energy carriers, respectively. The highest cost was related to the urine analysis test and the lowest was related to the sodium and potassium tests.

The results of this study showed that the cost of conventional laboratory services in the selected hospital of Tehran University of Medical Sciences and the tariffs approved by the Ministry of Health and Medical Education in 2019 were different.

In the activity-based costing method, first the activities are identified and then the cost of the service is calculated by calculating direct and indirect costs. The aim of this study was to determine the cost of fistula implantation service for hemodialysis patient in Golestan Hospital of Ahvaz.

The present study is a quantitative and applied study. In this study, the cost of fistula implantation service for hemodialysis patient was calculated using activity-based costing (ABC) method in Golestan Hospital in Ahvaz, Iran, in 2020. The data required to investigate the research topic were collected through checklists and interviews with staff involved and observation of service delivery activities. Finally, based on the surgery performed, the time spent in the operating room, the people involved in the surgical process, and the resources consumed, the average cost of a blood dialysis access surgery was estimated.

The results of the study showed that the cost of fistula creation service in hemodialysis patients was calculated at 7476060 Rials, of which 45.99% was related to equipment depreciation cost, 35.74% to space and building costs, 15.01% to personnel costs, 2.93% to the medication and 0.31% of the cost to the energy carriers. The service tariff is 1223100 Rials, which has a certain loss compared to the cost price of the service.

In this study, the major part of the cost of fistula in a dialysis patient was the cost of equipment with 45.99% of the total cost. The results showed that by employing specialized personnel for the correct use of equipment and devices, the cost of service can be reduced.

Cost price accounting is a very important tool for management. The aim of this study was to determine the cost price of health services for Covid -19 disease in Ali Ibn Abi Taleb Hospital in Rafsanjan with activity-based costing technique.

This is a descriptive study in which the total cost of all services related to Covid-19 disease was calculated based on the list of approved government tariffs, using the activity-based costing method (Activity-based costing) in Ali Ibn Abi Taleb Hospital in Rafsanjan in 2020. In this study, 3 main centers (respiratory emergency departments, internal medicine and intensive care units) and the administrative department of the hospital as well as the Deputy of Management and Resources Development (as a support unit) were studied in order to determine the direct and indirect costs.

The results showed that the highest cost was related to the internal ward which was equal to 48% (7,007,600,592 Rial) of the total cost in the corona wards of Ali Ibn Abi Taleb Hospital. Also, the intensive care unit had the largest number of patients after the internal ward and consequently the highest amount of expenses which was equal to 33% (4,122,117,995 Rial) of the total cost. Respiratory emergency, with the lowest number of patients, had the lowest cost amount which was 19% (2,885,482,597 Rial) of the total cost.

The main share of expenses incurred in all three centers of activity was related to personnel expenses. Therefore, costs can be significantly reduced by proper management and efficient use of human resources.

According to the role of correct financial information in the decision-making of each system, it is important to design and employ a costing system that can recognize costs and correctly calculate the prime cost of services. Considering the necessity to clarify costs and income sources of different sections, the objective of the current study was to calculate the prime cost of the services to diabetic patients undergoing dialysis in Zabol, Iran, in 2015.

This applied study was carried out using a descriptive, cross-sectional, and retrospective design. The data were collected through designed forms, interview with the supervisors of sections, and direct observation of the dialysis section activities. Then, the prime cost was calculated by the Activity-Based Costing (ABC) method using Excel software (version 2013).

Based on the findings of the present study, the total costs included human force (63%), consumable medicinal instruments (20%), consumable non-medical materials and instruments (2.4%), nutrition (5%), civil costs (0.9%), costs of equipment depreciation (4.3%), and costs of building depreciation (4.4%). Accordingly, the highest and lowest costs were reported for human force and civil costs in the dialysis section, respectively.

All of the hospitals and medical centers in Iran will be able to calculate the true costs by means of the ABC method. The use of this technique helps prevent the disadvantages of wrong costing through achieving useless capacity, reducing costs, and increasing efficiency.

Activity-Based Costing Analyzes the Activities Performed in the Service Delivery Process and Accurately Identifies Costs to Improve The Performance and Efficiency of The Delivery Units and Calculates the Cost of Each Activity by Identifying Services and Activities. The Purpose of This Study Was to Calculate the Cost of Radiology Services Based on Activity Based Costing Method In Firooz Abadi Hospital.

This is a descriptive retrospective study conducted in 2018. Data were collected through interview with Hospital officials, direct observation and from existing documents in hospital. Data entry was done through Excel software and analyzed Based on activity-based costing system in eight steps.

Based on the Findings of this Study, Four Types of Imaging Services Were Commonly Found In Firooz Abadi Hospital. From Total Radiology Costs, 79.3% Were Estimated to Be Related to Direct Costs and 20.7% to Indirect Costs. Finally, the Cost Per CT Scan Service Was 725,133 Rials, Mammography 608,054 Rials, Radiology 809,165 Rials and Ultrasound Service 512,692 Rials.

Results of the Study Indicated that Direct Costs accounted for most Costs in Radiology Unit, So Improving Performance and Policies in Health System, Particularly in Human Resource Management, Service Consumption Standardization and Staff Training Suggested to Cost Reduction.

Recently, Activity-based Costing method has been used instead of traditional method of cost calculation, especially in the health sector. In spite of its advantages, this method has some limitations such as cost driver selection, which, in the case of being selected incorrectly, it leads to errors in results. The purpose of this study was to select the most appropriate cost drivers in hospitals.

This descriptive and qualitative study was done in one of the Educational hospitals affiliated to Iran University of Medical Sciences, Tehran, Iran. The allocated costs of IT, nutrition and cleaning units to the delivery, surgery, burn, dialysis, cardiovascular and eye wards were calculated based on the hospital financial data of 2016. Based on the searched data, cost drivers were identified and eventually, a panel of experts determined the most appropriate cost drivers.

The cost allocated by hospital the support units to the different wards varied based on different cost drivers. The appropriate cost drivers of nutrition, housing, and information technology units were the number of food portions, the square area and the number of active computers, respectively.

Due to the impact of cost drivers on the correct estimation of the cost of services in the healthcare sector, selection of appropriate cost drivers for each sector should be made on the agenda of Health policymakers.

Considering the goals of development packages and innovations in medical education, it seems indispensable to develop an appropriate costing system to inform the cost of education. The purpose of this study was to calculate the final cost of the educational services in the School of Management and Information Sciences through activity-based costing method.

In this study, all college expenses were classified in the academic years 2014-2015 based on the breakdown of the cost of the chapters and clustered into three groups of educational, administrative, financial and supportive activities. Finally, the cost of each student was calculated based on the number of students, the level and field of study using the Stata software version 14 and as well as using analytical statistical methods and by activity-based costing method.

The results show that the highest cost was related to the costs of the first chapter (i.e., personnel costs) and the cost of training the student in the two conventional and activity-based costing methods was completely different. In fact, in the conventional method, the education cost of one student was 159,469,350 Rials, which included all three levels of education, while in the activity-based costing approach, and due to the decline in activities, the cost of a student was calculated 768,445,395 Rials only for Ph.D. level.

The findings showed that the activity-based costing can be done based on the cost chapters and the calculation of all activities which in turn appeared effective in the calculation of the cost of training the students and can be applied to decisions of the health system policy makers to allocate the budget and share resources.

  Femoral fracture surgery is one of the most common and expensive surgical procedures and forearm fracture surgery is common performed by Ilam Imam Khomeini Therapeutic Center. This study conducted to analyze the difference in actual cost and global surgery tariffs in this hospital.Also, the related factors acutal cost of mentioned surgery were identified.

This cross-sectional and descriptive study was conducted on factors related to the actual costs of femoral and forearm fractures. The Activity-Based Costing approach identifies the related cost associated with these surgeries in through six steps. Data analysis was performed using Excel 2016 software.

The avarage actual cost of the femur fracturs , the code 2 forearm and the code 1 forearm were 953 thousand and 700 tomans, 444 thousand and 400 tomans and 337 thousand and 800 tomans , respectively. The actual cost of surgery for femoral fracture per unit surgery was 406,000 and 400 tomans lower than the Ministry of Health's tariff. But ,the real cost of the code 2 forearm was 33 thousand tomans higher, as well as the code 1 forearm 20 thousand tomans higher than the global tariff.

Overall, there are significant differences between hospital costs and the Ministry of Health's global tariff. That can be corrected by improving the hospital's performance, as well as carefully examining the cost of global surgical procedures for amending the system of tariff regulation and make the actual amount closer to the tariff level.

Today, hospitals have faced many requests for quality services, while their costs are increasingly growing as well. These facts; Therefore, necessitate much more attention from hospital mangers in order to reduce healthcare costs. Moreover, the urgent need for a precise costing approach is more evident. Activity-based costing provides useful information on the activities required to achieve services with desirable quality. However, given that the basic information for ABC system is provided under conditions of certainty, the possibility of using this approach in terms of uncertainty would be greatly decreased. This study aims to propose a new framework called FL-ABC. Since, costing processes environment happen under conditions of uncertainty in the hospital, fuzzy logic in the ABC model was used in order to make more accurate estimates of hospital costs and increase the reliability of the results. This proposed model was used in a hospital lab unit and the results were compared with the standard ABC system. The results showed that the maximum difference in the prescribed costs was 77708951.89 and 67508112.57 IRR in serology and parasitology tests, respectively, mostly due to uncertainty in the assigned costs to each activity. The FL-ABC system, in terms of taking into account the uncertainty in the parameters of cost, provides more accurate estimates of the cost of activities under conditions of uncertainty which estimates the costs of health care services more accurately.

Intensive Care Unit (ICU) is the most important units in hospitals, which imposes high costs to patients. This unit is considered as one of the high-cost unit for providing End-of-Life Services. The cost analysis of the ICUs can help managers decide on how to provide the services of this unit.

In this descriptive study, the total cost of Internal and Neurosurgery ICUs in a selected teaching hospital affiliated to Iran University of Medical Sciences in 2017, was evaluated using top-down approach. The financial records of the units and data on the cost drivers were collected from accounting and related units, respectively.

About 7% of the total hospital costs was related to the ICUs. The direct costs allocated to the internal and neurosurgery units were about $2261000 and $928000, respectively. Payments, medicines, and hospital consumables had the highest share of costs, respectively. By considering the total costs, the units as well as services studied were loss-making. 

Given that the hospital is a teaching one, teaching students about saving resources reduces the costs. Also, by providing home health care services for patients at the end-of-life stage hospitalized in the ICUs can also help the hospital achieve its financial goals.

The provision of evidences on the unit cost of student training is one of the main goals and axes of the packages for reforming and innovation in medical education in the Islamic Republic of Iran. The purpose of this study was to calculate the unit cost of student training in Gonabad University of Medical Sciences. the present study was a cross-sectional study. The data of the current cost and depreciation of resources in four faculties of medicine, nursing and midwifery, paramedical and health sciences of Gonabad University of Medical Sciences in 2017 were included. In the present study for cost identification, the provider’s perspective was the step-down costing method were used to analyze the data. The calculations were done in Excel software. the total cost of student education services was 173.128 million Rials. The human resources cost as the largest expense category was 87.5% of the total cost. The unit cost of student’s education was 245,535,348 Rials for medicine school. The unit cost of student’s education in Master of Science in nursing, environmental health, and health education was 194,155,419, 164,065,003, and 138,823,439, respectively. Among the undergraduates, the highest unit cost of student training was determined for laboratory sciences, 99,682,539.The unit cost of general medicine and Master of Science was more than the tuition fees approved by the ministry of health in Iran. the study findings revealed the amount of unit cost for student training in medical higher education. There is a gap between the real cost of education (Costs incurred) and tuition fees approved by the ministry of health in Iran.

Calculation of hospital services costs, especially the allocated costs, is a complicated process due to the great number of hospital services, as well as the interdependence between different centers. Considering the interrelationships between all departments in the hospital, cost analysis is possible only through the mutul sharing approach, which can provide more accurate information for researchers and managers in order to decide on a costs analysis. The present study was a descriptive study that was conducted in 2017 in a selected educational hospital affiliated to Iran University of Medical Sciences. Data collection was done through observation, interview and investigating financial documents.  After identifying the active centers and the appropriate cost drivers, the cost of important services in final sectors was calculated by using two methods of one-way sharing and mutual sharing through simultaneous equations. In comparison of one-way and mutaul sharing approach, all overhead, intermediate and total costs showed deviation. The greatest deviation between these two approaches was found in the parturition and ophthalmology departments and related to the cesarean with 16 million rials and the lacrimal duct cathetering with 13 million rials, respectively.  The findings of this study showed that if hospitals managers calculate their services costs by activity-based cost and through mutual cost sharing approach, they can benefit from the correct costreportings and by having a clear image can make management decisions appropriately.

Due to rising costs and resources constraints, it is required to consider all activities and costs for calculating the cost of services provided, particularly in hospitals. Since precise identification of costs can result in accurate pricing of provided services. It is an applied and retrospective study. Data was collected through document review, conducting and an interview with accounting department staff, and observation as well. In this study, costs are allocated according to the relevant bases and the costs of services provided by oncology ward of Tohid hospital of Kurdistan in 2014 are calculated through traditional costing and activity-based costing and then they are compared with each other. The costs of services provided by the oncology ward were estimated about 29 billion Rials using traditional costing and they were about 35 billion Rials using activity-based costing. Direct and indirect costs are accounted for 84% and 16% of total costs. And drug (53%) and manpower (23%) have the highest costs comparing to other cost headings. The cost of services provided by the oncology ward using activity-based costing is nearly 6 billion Rilas higher than traditional costing that is activity-based costing presents more accurate information of costs. Thus, it is suggested to apply activity-based costing in hospitals. Also, the results indicate that managers do not consider indirect costs, especially overhead costs. Hence, these kinds of costs should be managed properly.

Today, considering the role of correct information in decision making and especially financial information, the design and implementation of a costing system that is able to identify and correctly calculate the cost of services is of particular importance. Many evidences and results have shown that traditional cost accounting systems are not able to provide accurate information. The present study aimed at calculating the cost of services provided to medical and paramedical students in year 93. The used method was activity-based costing (ABC), in which, after analyzing the process and activity, the costs of each activity center were calculated using step-by-step based on the appropriate basis, and the per capita cost of each activity center was calculated for students. Calculations are done using Excel software by descriptive methods. 90% of the total cost of students from public sources is provided by the government, and 10% of the costs are without credit. Also, the cost of each course in environmental health has the highest price. There is a possibility to calculate the cost of education services using the cost-based costing system at the Saveh School of Medicine. The cost of services provided to students was higher than the credits for the student deputy in the year 93. This clarifies the need for a revision of the credit for the student deputy. The cost of each course in environmental health has the highest price. Given the fact that the training costs are fixed for each discipline, so increasing the number of students, these costs will be reduced to a greater number and the cost will be reduced.

Today, since hospitals and clinics are facing the challenge of resource shortages and rising costs, the information and cost of health services can be useful in dealing with optimal resource allocation, identifying the level of performance of activity centers on the use of resources, reforming the budget and tariff rates. This study aims to calculate the cost of service at the laboratory department of Alami Herandi Clinic (Isfahan Social Security Organization) and comparing it with the approved tariffs in 2015.
In terms of objective, this study uses the practical-developmental method and in terms of nature, it is based on survey research, and the survey data has been collected using a combination of library and field methods, including note-taking, open interview and observation. The cost of service for 51 types of tests, which are done at the laboratory department of Alami Herandi Clinic (Isfahan Social Security Organization) in 2015, was calculated using time-driven activity based costing. First, the activity centers are defined and divided according to operation and support. After calculating the costs of support centers and allocating them to operation centers and adding the total amount to the direct costs of the laboratory, the total cost of this department is calculated. Then the service cost of each unit is calculated suing time-driven activity based casting (TDABC) and finally, it is compared with the approved tariff rates of 2015.Finally, the difference between the mean of cost and the mean of tariff rates was analyzed by paired sample t-test.

Due to resource constraints and rising costs of health care, recognizing the costs exactly and controlling them are inevitable. Therefore, this study aimed to determine the cost of services rendered in Aboozar health center.
This is a descriptive retrospective study and is based on the 2012 financial data. Data entry was done through EXCEL software and analyzed based on activity-based costing system in eight steps.
The results of this study are presented as a “unit cost” of 51 types of services offered in the final activity units of the health center studied. MMR vaccine injection by the vaccination unit with the unit cost of 31,919 Rials and visiting places of production and distribution by Environmental Health Unit with the unit cost of 298,475 Rials are respectively the lowest and highest unit costs of services rendered by the health center studied.
Due to the high share of personnel costs of total expenditure (59%), increased labor productivity, improved access, and integrated units with similar services are also effective in reducing costs.

One of the objectives of each system is cost management to help organizations to provide high quality goods and services at a competitive environment. The present study was aimed to calculate the costs of cardiac care unit at Imam Reza hospital of Bojnurd by activity-based costing method.
Material & This study is an applied study that cross-sectional and retrospective methods were carried out. Data gathered by observation, interviews, review documents and financial statements of Imam Reza hospital in Bojnurd in 2013. The hospital activity centers were identified. After costing each activity center, indirect costs of cardiac care unit were allocated to this sector by direct allocation method. Microsoft Excel 2007 software was used for the calculation.
The results showed that the total cost of cardiac care unite services is 19,677,265,413 Rials equivalent to 8.06% of hospital costs., that 65.1% of the costs related to personnel costs, 8.1% of the costs related to materials and supplies and expenses related to overhead costs is 26.8%.
Majority of the costs of cardiac care unit are the employee compensation costs which are among the constant costs of hospital. It seems that we should optimize the use of staff through different processes such as ward development, proper pattern of consumption material, and increased bed occupancy index.

Hospital managers need to have accurate information about actual costs to make efficient and effective decisions. In activity based costing method, first, activities are recognized and then direct and indirect costs are computed based on allocation methods. The aim of this study was to compute the cost price for cataract surgery by Activity Based Costing (ABC) method at Hazrat-e-Zahra Hospital, Isfahan University of Medical Sciences.
This was a cross- sectional study for computing the costs of cataract surgery by activity based costing technique in Hazrat-e-Zahra Hospital in Isfahan University of Medical Sciences, 2014. Data were collected through interview and direct observation and analyzed by Excel software.
According to the results of this study, total cost in cataract surgery was 8,368,978 Rials. Personnel cost included 62.2% (5,213,574 Rials) of total cost of cataract surgery that is the highest share of surgery costs. The cost of consumables was 7.57% (1,992,852 Rials) of surgery costs.
Based on the results, there was different between cost price of the services and public Tariff which appears as hazards or financial crises to the hospital. Therefore, it is recommended to use the right methods to compute the costs relating to Activity Based Costing. Cost price of cataract surgery can be reduced by strategies such as decreasing the cost of consumables.