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Information Journal Paper

Title

Calculation of Diabetic Patients’ Prime Cost of Dialysis Using Activity-Based Costing Method in Rare Diseases Center of Zabol, Iran

Pages

  1045-1056

Keywords

Activity-Based Costing (ABC)Q1

Abstract

 Introduction: According to the role of correct financial information in the decision-making of each system, it is important to design and employ a costing system that can recognize costs and correctly calculate the Prime cost of services. Considering the necessity to clarify costs and income sources of different sections, the objective of the current study was to calculate the Prime cost of the services to diabetic patients undergoing Dialysis in Zabol, Iran, in 2015. Materials and Methods: This applied study was carried out using a descriptive, cross-sectional, and retrospective design. The data were collected through designed forms, interview with the supervisors of sections, and direct observation of the Dialysis section activities. Then, the Prime cost was calculated by the Activity-Based Costing (ABC) method using Excel software (version 2013). Results: Based on the findings of the present study, the total costs included human force (63%), consumable medicinal instruments (20%), consumable non-medical materials and instruments (2. 4%), nutrition (5%), civil costs (0. 9%), costs of equipment depreciation (4. 3%), and costs of building depreciation (4. 4%). Accordingly, the highest and lowest costs were reported for human force and civil costs in the Dialysis section, respectively. Conclusion: All of the hospitals and medical centers in Iran will be able to calculate the true costs by means of the ABC method. The use of this technique helps prevent the disadvantages of wrong costing through achieving useless capacity, reducing costs, and increasing efficiency.

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    APA: Copy

    FARZAD, MAHBOOBEH, & Raeispour Rajabali, Ali. (2020). Calculation of Diabetic Patients’ Prime Cost of Dialysis Using Activity-Based Costing Method in Rare Diseases Center of Zabol, Iran. JOURNAL OF DIABETES NURSING, 8(1 ), 1045-1056. SID. https://sid.ir/paper/412186/en

    Vancouver: Copy

    FARZAD MAHBOOBEH, Raeispour Rajabali Ali. Calculation of Diabetic Patients’ Prime Cost of Dialysis Using Activity-Based Costing Method in Rare Diseases Center of Zabol, Iran. JOURNAL OF DIABETES NURSING[Internet]. 2020;8(1 ):1045-1056. Available from: https://sid.ir/paper/412186/en

    IEEE: Copy

    MAHBOOBEH FARZAD, and Ali Raeispour Rajabali, “Calculation of Diabetic Patients’ Prime Cost of Dialysis Using Activity-Based Costing Method in Rare Diseases Center of Zabol, Iran,” JOURNAL OF DIABETES NURSING, vol. 8, no. 1 , pp. 1045–1056, 2020, [Online]. Available: https://sid.ir/paper/412186/en

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