A Survey on Activity Based Costing in final units: Case study of Armed hospital

suitable allocate of budget to the activities of every organization can clarify the distribution of resources, enable to monitor the operational and also expected to provide access to the results of cost. The aim of this study was to calculate the cost of final units in an armed hospital.
One of the Armed Forces Hospital in2013 elected as a study environment. Data to calculate the costs gathered from all cost centers and based on the theory of activity-based costing analysis was performed. Normal and special admission wards, operating rooms, dental and dialysis was considered as final units. To calculate the cost software Excel 2007 was used.
•Total cost of hospital was 244,416 million rails. Direct (52%) and indirect costs were (48%), respectively. The CCU, surgery, ICU and operating rooms had the highest and clinics and dental had the lowest in case of costs. More than 50 percent of the direct costs of all the units have been spent on manpower except the operating room. After labor, drug costs accounted for the largest percentage of direct spending units.
attention to the number and distribution of human resources required units, especially in the final units, and also the use of drugs especially in middle units and consumables, especially in overhead units, can be reduced and adjusted hospital costs.