COMPARATIVE COST-SHARING APPROACHES IN CALCULATING THE COST OF SERVICES BY USING ACTIVITY BASED COTING (ABC) METHOD IN RADIOLOGY DEPARTMENT OF SHIRAZ ORDIBEHESHT HOSPITAL

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KHOSHNOUD KHANKAHDANI H.; PARANDIN K.

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Journal: JOURNAL OF GOVERNMENTAL ACCOUNTING Year:2016 | Volume:2 | Issue:3 Page(s): 83-92

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Title

COMPARATIVE COST-SHARING APPROACHES IN CALCULATING THE COST OF SERVICES BY USING ACTIVITY BASED COTING (ABC) METHOD IN RADIOLOGY DEPARTMENT OF SHIRAZ ORDIBEHESHT HOSPITAL

Author(s)

KHOSHNOUD KHANKAHDANI H. | PARANDIN K. | Issue Writer Certificate

Keywords

ACTIVITY BASED COSTING

RADIOLOGY SERVICES

THE DIRECT ALLOCATION

COST-SHARING APPROACH

TARIFFS

ORDIBEHESHT HOSPITAL

Abstract

ACTIVITY BASED COSTING (ABC) is a method to illustrate cost of products and has capability to provide non-financial information to improve efficiency of organizations. The purpose of this study was to estimate the cost of RADIOLOGY SERVICES provided in the year 1391 ABC method and with different COST-SHARING APPROACH to determine the deviation of the cost of the tariff is approved. The study was cross-sectional and retrospective study that applied research, the researcher to examine and calculate the cost of stamp service in 1077 in the form of 19 different types of imaging in the radiology department of a hospital in Shiraz ordibehesht and the year 1391 has committed, data needed research through reports, forms design, interviews with the officials and the staff of the hospital and hospital centers were collected by direct observation of activities, the RADIOLOGY SERVICES department cost of using activity-based costing approach to cost allocation is done the approach of Simultaneous Equations and Direct approach between activity centers. To test the hypothesis of this study is to test and Man-Whitney and Wilcoxon tests were used Spss 19 software. The results of this study show that 95% of the difference between the cost of the services delivered by the different approaches adopted by sharing costs and TARIFFS there.

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APA: Copy

KHOSHNOUD KHANKAHDANI, H., & PARANDIN, K.. (2016). COMPARATIVE COST-SHARING APPROACHES IN CALCULATING THE COST OF SERVICES BY USING ACTIVITY BASED COTING (ABC) METHOD IN RADIOLOGY DEPARTMENT OF SHIRAZ ORDIBEHESHT HOSPITAL. JOURNAL OF GOVERNMENTAL ACCOUNTING, 2(3 ), 83-92. SID. https://sid.ir/paper/267307/en

Vancouver: Copy

KHOSHNOUD KHANKAHDANI H., PARANDIN K.. COMPARATIVE COST-SHARING APPROACHES IN CALCULATING THE COST OF SERVICES BY USING ACTIVITY BASED COTING (ABC) METHOD IN RADIOLOGY DEPARTMENT OF SHIRAZ ORDIBEHESHT HOSPITAL. JOURNAL OF GOVERNMENTAL ACCOUNTING[Internet]. 2016;2(3 ):83-92. Available from: https://sid.ir/paper/267307/en

IEEE: Copy

H. KHOSHNOUD KHANKAHDANI, and K. PARANDIN, “COMPARATIVE COST-SHARING APPROACHES IN CALCULATING THE COST OF SERVICES BY USING ACTIVITY BASED COTING (ABC) METHOD IN RADIOLOGY DEPARTMENT OF SHIRAZ ORDIBEHESHT HOSPITAL,” JOURNAL OF GOVERNMENTAL ACCOUNTING, vol. 2, no. 3 , pp. 83–92, 2016, [Online]. Available: https://sid.ir/paper/267307/en

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