Volume 15, Issue 1 (6-2016)                   jhosp 2016, 15(1): 41-50 | Back to browse issues page

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Noori M, Markazi Moghaddam N, Goudarzi R, Meshkani Z. Surveying Activity Based Costing of Final Units (A Case Study in one of the Armed Forces Hospitals ). jhosp. 2016; 15 (1) :41-50
URL: http://jhosp.tums.ac.ir/article-1-5613-en.html
1- PhD Candidate in Strategic Management, Supreme National Defense University
2- Assistant Professor, Department of Public Health, School of Medicine, AJA University of medical sciences, Tehran, Iran, (*Corresponding author), Email: nmmoghaddam@gmail.com , Address: Deputy of Budget and planning, AJA University of Medical Sciences, Etemadzadeh Street, West Fatmei Street, Tehran, Iran , nmmoghaddam@gmail.com
3- Assistant Professor, Research Center for Health Services Management, Institute for Future Studies in Health, Kerman University of Medical Sciences, Kerman, Iran
4- Msc in Health Economics, Health Management and Economics Research Center, Iran university of medical sciences, Tehran, Iran
Abstract:   (3710 Views)

Background: Suitable budget allocation of organizational activities can deliver the resources distribution, enabling operational monitoring and providing expected access to the cost results. The aim of this study was to calculate the cost of final units in one of the Armed Forces Hospitals.

Materials and Methods: One of the Armed Forces Hospitals selected in 2013.Data gathered from all cost centers to costs calculation and evaluated based on theory of Activity-Based Costing analysis. General wards and intensive care units, operating rooms, dental, emergency and dialysis were considered as final units. Cost calculation performed using Excel software version 2007.

  • Total cost of hospital was 244,416 million rails in 2013 which direct and indirect allocated costs were 52% and 48%, respectively. The CCU, surgery ward, ICU and operating rooms had the highest and clinics and dental had the lowest in case of costs. More than 50 percent of the direct costs of all the units have been spent on manpower except the operating room. After labor costs, medication costs accounted for the largest percentage of direct spending units.

Conclusion: Paying attention to human resources in terms of number and distribution of all units especially in the final units, also considering medications use particularly in middle units and consumables in overhead ones especially can be result in reduction and adjusting hospital costs.

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Type of Study: Case Study | Subject: مدیریت مالی و اقتصاد در بیمارستان
Received: 2015/12/19 | Accepted: 2016/02/9 | Published: 2016/03/3

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