Comparative Examination of the Treatment Costs of Pediatric Digestion Patients Using Time-Driven Activity-Based Costing and Traditional Models (Case Study: Shahid Sadoughi Hospital, Yazd)

Legislative requirements and helping to make decision in health management, the importance of using the proper costing method in public hospitals has become increasingly evident. The present study is a kind of developmental applied research that has calculated the cost of services in pediatric gastrointestinal ward patients in Shahid Sadoughi Hospital of Yazd in 2017. The results showed that the overhead costs are 44.68% and the overhead idle capacity costs are 10.22% allocated total costs of the treatment process. The practical unused capacity of the relevant career involved in the treatment process are indicated respectively 4283, 5134, 7239, 5904, 282, 580 and 440 minutes, physician, assistant, intern, nurse, secretary, vector illustration technician and laboratory. The findings research by confirming the significant cost of services in these two costing methods, showed that the traditional system would lead to mistakes of management decisions as result of wrong cost indication. Therefore, the time driven model is more accurately reported the cost of services by using time equations.