ACTIVITY BASED COSTING IN ABOUZAR HEALTH CENTER: A CASE STUDY

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RABIEYAN MOSTAFA; DARRUDI ALIREZA; DARRUDI RAJABALI; DARRUDI ALI; BAHMAN NADER

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Journal: Payavard Salamat Year:2017 | Volume:11 | Issue:SUPPLEMENT 1 Page(s): 10-17

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Title

ACTIVITY BASED COSTING IN ABOUZAR HEALTH CENTER: A CASE STUDY

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Keywords

ACTIVITY BASED COSTINGQ2

HEALTH CENTERQ1

COST OF SERVICESQ1

Abstract

Background and Aim: Due to resource constraints and rising costs of health care, recognizing the costs exactly and controlling them are inevitable. Therefore, this study aimed to determine the COST OF SERVICES rendered in Aboozar HEALTH CENTER.Materials and Methods: This is a descriptive retrospective study and is based on the 2012 financial data. Data entry was done through EXCEL software and analyzed based on activity-based costing system in eight steps.Results: The results of this study are presented as a “unit cost” of 51 types of services offered in the final activity units of the HEALTH CENTER studied. MMR vaccine injection by the vaccination unit with the unit cost of 31, 919 Rials and visiting places of production and distribution by Environmental Health Unit with the unit cost of 298, 475 Rials are respectively the lowest and highest unit costs of services rendered by the HEALTH CENTER studied.Conclusion: Due to the high share of personnel costs of total expenditure (59%), increased labor productivity, improved access, and integrated units with similar services are also effective in reducing costs.

Cites

Calculating the final cost of the educational services of Kerman school of Management and Information Sciences through activity-based costing

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APA: Copy

RABIEYAN, MOSTAFA, DARRUDI, ALIREZA, DARRUDI, RAJABALI, DARRUDI, ALI, & BAHMAN, NADER. (2017). ACTIVITY BASED COSTING IN ABOUZAR HEALTH CENTER: A CASE STUDY. PAYAVARD-SALAMAT, 11(SUPPLEMENT 1 ), 10-17. SID. https://sid.ir/paper/149605/en

Vancouver: Copy

RABIEYAN MOSTAFA, DARRUDI ALIREZA, DARRUDI RAJABALI, DARRUDI ALI, BAHMAN NADER. ACTIVITY BASED COSTING IN ABOUZAR HEALTH CENTER: A CASE STUDY. PAYAVARD-SALAMAT[Internet]. 2017;11(SUPPLEMENT 1 ):10-17. Available from: https://sid.ir/paper/149605/en

IEEE: Copy

MOSTAFA RABIEYAN, ALIREZA DARRUDI, RAJABALI DARRUDI, ALI DARRUDI, and NADER BAHMAN, “ACTIVITY BASED COSTING IN ABOUZAR HEALTH CENTER: A CASE STUDY,” PAYAVARD-SALAMAT, vol. 11, no. SUPPLEMENT 1 , pp. 10–17, 2017, [Online]. Available: https://sid.ir/paper/149605/en

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