Calculation of Diabetic Patients’ Prime Cost of Dialysis Using Activity-BasedCosting Method in Rare Diseases Center of Zabol, Iran

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.