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:: Volume 1, Number 1 (5-2017) ::
JMDHR 2017, 1(1): 16-24 Back to browse issues page
Determining the Price of Services the Intensive Care Unit ward by Activity-Based Costing
faezeh bahador, ghahraman mahmoudi, Mohammad ali Jahani , Ali hejazi, jalil najafzadeh
assistant professor Babol University of Medical Sciences , drmajahani@yahoo.com
Abstract:   (511 Views)

Background: Increasing the cost and limited resources have forced managers to accurately use the tools and techniques of cost analysis for achieving competitive advantage. This study aimed at calculating the costs of intensive care unit by applying activity-based costing method.

Methods: This descriptive study is an applied one that was conducted in the form of cross-sectional and retrospective method at Imam Reza Hospital, Bojnourd, Iran, in 2014-2015. Data was gathered by observation, interview and reviewing existing documents and surveying financial statements in hospital wards of intensive care unit cost by using activity based costing for calculating direct allocation of costs. For this purpose, the software Microsoft Excel was used. The final cost was determined after calculating the sum of direct and indirect costs of all units of the hospital and determining total overhead costs allocated for all diagnostic and supportive units,.

Findings: The costs of hospital ICU equaled to 18006583677 Rials, equivalent to 7/38 % of hospital costs. 64.1 % of the cost belonged to employee compensation costs, 7.3% was related to theconsumed  materials and supplies and 28.6 % to overhead costs.

Conclusion: The majority of the cost of intensive care unit was related to the direct costs, especially those of employees. Therefore, costs can be reduced more and more by proper management of human resources, more efficient use of them, applying the applying correct pattern of consumption and maintenance of material can be reduced.

Keywords: Hospital, Intensive care unit, Cost, Activity-Based Costing [ABC]
Full-Text [PDF 744 kb]   (941 Downloads)    
Type of Study: Research | Subject: Financial Management
Received: 2016/12/30 | Accepted: 2017/04/26 | Published: 2017/05/3
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bahador F, mahmoudi G, Jahani M A, hejazi A, najafzadeh J. Determining the Price of Services the Intensive Care Unit ward by Activity-Based Costing . JMDHR. 2017; 1 (1) :16-24
URL: http://jmdhr.mubabol.ac.ir/article-1-22-en.html
Volume 1, Number 1 (5-2017) Back to browse issues page
فصلنامه توسعه مدیریت و منابع سلامت Journal of Management Development and Health Resources
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