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

Persian Verion
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

video

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

sound

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

Persian Version

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

View:

3,556
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Download:

0
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Cites:

2

Information Journal Paper

Title

COST PRICE ESTIMATION OF CLINICAL LABORATORY SERVICES IN SHAFA HOSPITAL BASED ON ACTIVITY-BASED COSTING, KERMAN, 2011

Pages

  587-595

Abstract

 Background: Activity-based costing is one of the main methods for operational budgeting which provides the ability to manage and control costs for managers. This study was conducted to estimate the cost price of Shafa hospital laboratory services in Kerman using activity-based costing technique and compared with services tariff.Materials and Methods: This study is a cross-sectional and applied study was conducted in the CLINICAL LABORATORY of Shafa Hospital at Kerman University of Medical Sciences in 2011. The cost price of FBS, CPK and Cr tests calculated which had the highest frequency in the year as well as HBS, HIV and three times blood culture which had the higher tariffs than other tests. Initially, data were manually collected through interview with hospital officials and review of relevant documents. Then, in order to achieve the targets of the study, the cost price results were analyzed using Excel software.Results: The results showed that the total annual costs of the departments were the sum of 5,002,917,493 Rails that 94.9 percent and 5.1 percent of it were related to the direct and indirect costs respectively. Laboratory personnel cost by 74.2 percent and consumables cost by 21.1 percent had the largest share of the costing. The cost price of Cr and CPK tests calculated the sum of 10.019 and 21.517 Rails respectively that according to the public tariffs, had a suitable profit.Conclusion: This study showed that there is a difference between the actual cost of the laboratory services and public tariffs that has led a loss to the laboratory. Therefore, by improving the performance management in the field of human resource and standardizing, can reduce the COST PRICE OF SERVICES and optimize resources consumption.

Cites

References

  • No record.

    • Cite

    APA: Copy

    MEHROLHASSANI, MOHAMMAD HOSSEIN, HEIDARI, MOHAMMADREZA, RAHIMI, ZAHRA, & EMAMI, MOZHGAN. (2014). COST PRICE ESTIMATION OF CLINICAL LABORATORY SERVICES IN SHAFA HOSPITAL BASED ON ACTIVITY-BASED COSTING, KERMAN, 2011. JOURNAL OF SABZEVAR UNIVERSITY OF MEDICAL SCIENCES, 21(4), 587-595. SID. https://sid.ir/paper/81821/en

    Vancouver: Copy

    MEHROLHASSANI MOHAMMAD HOSSEIN, HEIDARI MOHAMMADREZA, RAHIMI ZAHRA, EMAMI MOZHGAN. COST PRICE ESTIMATION OF CLINICAL LABORATORY SERVICES IN SHAFA HOSPITAL BASED ON ACTIVITY-BASED COSTING, KERMAN, 2011. JOURNAL OF SABZEVAR UNIVERSITY OF MEDICAL SCIENCES[Internet]. 2014;21(4):587-595. Available from: https://sid.ir/paper/81821/en

    IEEE: Copy

    MOHAMMAD HOSSEIN MEHROLHASSANI, MOHAMMADREZA HEIDARI, ZAHRA RAHIMI, and MOZHGAN EMAMI, “COST PRICE ESTIMATION OF CLINICAL LABORATORY SERVICES IN SHAFA HOSPITAL BASED ON ACTIVITY-BASED COSTING, KERMAN, 2011,” JOURNAL OF SABZEVAR UNIVERSITY OF MEDICAL SCIENCES, vol. 21, no. 4, pp. 587–595, 2014, [Online]. Available: https://sid.ir/paper/81821/en

    Related Journal Papers

    Related Seminar Papers

  • No record.

    • Related Plans

  • No record.

    • Recommended Workshops






    Move to top