CALCULATING THE COST OF SERVICES OF THE LABORATORY DEPARTMENT OF ALAMI HERANDI CLINIC (ISFAHAN SOCIAL SECURITY ORGANIZATION) USING TIME-DRIVEN ACTIVITY BASED COSTING AND COMPARING IT WITH THE APPROVED TARIFFS IN 2015 (1394)

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

ALAMSHAH S.M.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF HEALTH ACCOUNTING Year:2017 | Volume:6 | Issue:1 (17) Page(s): 88-110

Download Full-Text

Persian Verion

View:

2,360

Download:

Cites:

Information Journal Paper

Title

CALCULATING THE COST OF SERVICES OF THE LABORATORY DEPARTMENT OF ALAMI HERANDI CLINIC (ISFAHAN SOCIAL SECURITY ORGANIZATION) USING TIME-DRIVEN ACTIVITY BASED COSTING AND COMPARING IT WITH THE APPROVED TARIFFS IN 2015 (1394)

Author(s)

ALAMSHAH S.M. | Issue Writer Certificate

Keywords

COSTQ1

ACTIVITY BASED COSTING(ABC)Q2

TIME- DRIVEN ACTIVITY BASED COSTING (TDABC)Q1

LABORATORY DEPARTMENTQ1

Abstract

Introduction: Today, since hospitals and clinics are facing the challenge of resource shortages and rising COSTs, the information and COST of health services can be useful in dealing with optimal resource allocation, identifying the level of performance of activity centers on the use of resources, reforming the budget and tariff rates. This study aims to calculate the COST of service at the LABORATORY DEPARTMENT of Alami Herandi Clinic (Isfahan Social Security Organization) and comparing it with the approved tariffs in 2015.Method: In terms of objective, this study uses the practical- developmental method and in terms of nature, it is based on survey research, and the survey data has been collected using a combination of library and field methods, including note-taking, open interview and observation. The COST of service for 51 types of tests, which are done at the LABORATORY DEPARTMENT of Alami Herandi Clinic (Isfahan Social Security Organization) in 2015, was calculated using time-driven activity based COSTing. First, the activity centers are defined and divided according to operation and support. After calculating the COSTs of support centers and allocating them to operation centers and adding the total amount to the direct COSTs of the laboratory, the total COST of this department is calculated. Then the service COST of each unit is calculated suing time- driven activity based casting (TDABC) and finally, it is compared with the approved tariff rates of 2015. Finally, the difference between the mean of COST and the mean of tariff rates was analyzed by paired sample t-test.

Cites

References

No record.

Cite

APA: Copy

ALAMSHAH, S.M.. (2017). CALCULATING THE COST OF SERVICES OF THE LABORATORY DEPARTMENT OF ALAMI HERANDI CLINIC (ISFAHAN SOCIAL SECURITY ORGANIZATION) USING TIME-DRIVEN ACTIVITY BASED COSTING AND COMPARING IT WITH THE APPROVED TARIFFS IN 2015 (1394). JOURNAL OF HEALTH ACCOUNTING, 6(1 (17) ), 88-110. SID. https://sid.ir/paper/236425/en

Vancouver: Copy

ALAMSHAH S.M.. CALCULATING THE COST OF SERVICES OF THE LABORATORY DEPARTMENT OF ALAMI HERANDI CLINIC (ISFAHAN SOCIAL SECURITY ORGANIZATION) USING TIME-DRIVEN ACTIVITY BASED COSTING AND COMPARING IT WITH THE APPROVED TARIFFS IN 2015 (1394). JOURNAL OF HEALTH ACCOUNTING[Internet]. 2017;6(1 (17) ):88-110. Available from: https://sid.ir/paper/236425/en

IEEE: Copy

S.M. ALAMSHAH, “CALCULATING THE COST OF SERVICES OF THE LABORATORY DEPARTMENT OF ALAMI HERANDI CLINIC (ISFAHAN SOCIAL SECURITY ORGANIZATION) USING TIME-DRIVEN ACTIVITY BASED COSTING AND COMPARING IT WITH THE APPROVED TARIFFS IN 2015 (1394),” JOURNAL OF HEALTH ACCOUNTING, vol. 6, no. 1 (17) , pp. 88–110, 2017, [Online]. Available: https://sid.ir/paper/236425/en

Related Journal Papers