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:: Volume 1, Issue 1 (11-2017) ::
JMDHR 2017, 1(1): 38-46 Back to browse issues page
ICU bed-day Cost of Dr. Sapir Hospital in Tehran using Activity-based Costing Method:2015
Roya Darabi , Saman Kahen
Associate Professor Department of Accounting, Islamic Azad University South Tehran Branch, Iran. , royadarabi110@yahoo.com
Abstract:   (1069 Views)
Background: calculating the exact costs of the ICU bed-day can provide the proper guidelines to reduce costs and increase efficiency. The purpose of this study was to calculate the cost of an ICU bed-day compared to the tariffs approved by the Ministry of Health and Medical Education in a given year.
Methods: In this applied study, data were collected using checklist for recording a variety of common and uncommon expenses of ICU and its related cases. Moreover, the cost of 2015 was recorded with activity-based costing method ( stepwise procedure based on actual figures via matrix technique). Data were analyzed using Excel 2007 so that the total cost was obtained by adding the direct labor cost to overheads.
Findings: The calculations indicated that the cost of ICU services was 18.005.956.939 Rials including 37% of direct labor cost and 63% of overhead costs. In addition, a bed-day cost was 7,047,341 Rials higher than the Ministry of Health's tariffs.
Conclusion: Considering that, the ICU bed-day cost is more than the approved tariff, the hospital authorities can apply appropriate managerial and accounting techniques to save on expenses.
 
Keywords: Cost, Bed-day, ICU, Sapir Hospital
Full-Text [PDF 933 kb]   (420 Downloads)    
Type of Study: Research | Subject: Financial Management
Received: 2017/07/15 | Accepted: 2017/11/11 | Published: 2017/11/15
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Darabi R, Kahen S. ICU bed-day Cost of Dr. Sapir Hospital in Tehran using Activity-based Costing Method:2015. JMDHR. 2017; 1 (1) :38-46
URL: http://jmdhr.mubabol.ac.ir/article-1-31-en.html


Volume 1, Issue 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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