A study of cost price of services provided in cardiology sector of a public hospital Download PDF

Managers have always encountered many cases in doing each of their tasks and they need to make decisions. In order to make the decisions related to the goals of planning, control, guidance, coordination of forces and facilities, they are in need of information. One of the most important information that they need, is financial information. Accounting systems have been always one of the most important sources of financial information in the organization and an important part of information that managers need in the field of affairs can be provided by costing system. In this study, firstly the research performed on activity-based costing methods based on activity and implementation of it in the field of health services was reviewed and then the cardiology sector of a public hospital in 2015 was examined as a case study. In order to collect the data, accounting documents were examined and in order to determine the logical basis for cost allocation, interview and direct observation were used. The rate deviation and the number of employees were examined by comparing the hourly functions and the salaries of this year and previous years. According to the results, activity-based cost price method can be used in all hospitals and clinical centers of Iran in order to achieve real and correct costs to prevent the losses resulting from wrong costing and also to achieve greater efficiency.