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:: Volume 1, Number 1 (11-2017) ::
JMDHR 2017, 1(1): 18-27 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:   (537 Views)

Background:Increasing costs and limited resources have forced the managers to use the tools and techniques of cost analysis and to identify the precise costs with competitive advantage in the field of health. The aim of this study was to determine the costs of Intensive Care Unit (ICU) using activity-based costing (ABC) method.
Methods: This applied, retrospective, descriptive and cross-sectional study was carried out at Imam Reza [AS] hospital of Bojnurd in 2014. Data were collected through observation, interview and review the existing documents and financial statements, and ICU cost was calculated using methods of ABC and direct allocation of costs via Excel 2007. To do so, direct costs of all hospital activity centers were calculated. Finally, the cost was determined through the sum of direct and indirect costs with the overhead allocation cost derived from diagnosis and support centers.
Findings: ICU cost of hospital was 18006583677 Rials equivalent to 7/38 % of hospital costs. Totally, 64.1 %, 7.3% and 28.6% of the costs were related to the employee compensation, materials and supplies, and overhead costs, respectively.
Conclusion: The majority of the ICU costs were associated with the direct costs, especially personnel costs. Therefore, the costs can be considerably reduced with proper management, employing more efficient human resources, paying attention to their number and distribution, applying the correct consumption pattern of materials and supplies, and maintaining the equipment. 
 

Keywords: Hospital, Intensive care unit, Cost, Activity-Based Costing [ABC]
Full-Text [PDF 1161 kb]   (969 Downloads)    
Type of Study: Research | Subject: Financial Management
Received: 2016/12/30 | Accepted: 2017/04/26 | Published: 2017/11/15
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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) :18-27
URL: http://jmdhr.mubabol.ac.ir/article-1-22-en.html
Volume 1, Number 1 (11-2017) Back to browse issues page
فصلنامه توسعه مدیریت و منابع سلامت Journal of Management Development and Health Resources
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