محاسبه بهای تمام‌شده خدمات مراقبت‌های بهداشتی بیمارستان تأمین اجتماعی شهر اصفهان با استفاده از روش هزینه‌یابی بر مبنای فعالیت زمان‌گرا

نوع مقاله: مقاله پژوهشی

نویسندگان

1 استادیار حسابداری دانشگاه کردستان

2 دانشجوی کارشناسی ارشد حسابداری دانشگاه کردستان

چکیده

مقدمه: هدف این پژوهش محاسبه بهای تمام‌شده خدمات مراقبت‌های بهداشتی بیمارستان تأمین اجتماعی شهر اصفهان با استفاده از روش هزینه‌یابی بر مبنای فعالیت زمان‌گرا است.
روش پژوهش: این پژوهش از نظر هدف، کاربردی و از نظر ماهیت داده‌ها، توصیفی-تحلیلی است. در این پژوهش بخش مراقبت‌های بهداشتی مرکز درمانی شماره 4 بیمارستان تأمین اجتماعی شهر اصفهان در سال 1393 بررسی شده است. داده‌های هزینه خدمات و حجم خدمات، به ترتیب، از واحدهای حسابداری و آمار استخراج شده است. هم‌چنین، برای انجام محاسبات از نرم‌افزار اکسل نسخه 2010 استفاده شده است.
یافته‌ها: نتایج پژوهش بیانگر این است که بهای یک واحد خدمت در مراکز فعالیت پزشک عمومی، مامایی، تزریقات و داروخانه می‌تواند ناشی از عواملی از قبیل نداشتن بهره‌وری هزینه، تفاوت در نوع هزینه‌های مستقیم و حق‌الزحمه پرداختی باشد. هزینه‌های کارکنان جزء عمده بهای هر واحد خدمت را تشکیل می‏دهد. هم‌چنین، محاسبه ظرفیت بلااستفاده و تحلیل آن بسیار مهم بوده و نقش اساسی در تصمیم‌گیری‌های مدیران دارد.
نتیجه‌گیری: بر اساس یافته‌های پژوهش، بخش‌های مراقبت‌های بهداشتی بیمارستان‌های سراسر کشور با بکارگیری روش هزینه‏یابی بر مبنای فعالیت زمان‌گرا می‌توانند اطلاعات مناسبی در مورد نحوه‌ی استفاده از ظرفیت در هر یک از دوایر ارائه کنند و با استفاده از این اطلاعات هزینه‌ها را کاهش و کارایی را افزایش دهند.

کلیدواژه‌ها


عنوان مقاله [English]

Calculating the Cost Price of Health Care Services in Isfahan Social Security Hospital by Using Time-Driven Activity-Based Costing Method

نویسندگان [English]

  • R. Jamie 1
  • F. Rezaie Yamin 2
1 Assistant Professor, Department of Accounting, University of Kurdistan
2 M. A. Student in Accounting, University of Kurdistan
چکیده [English]

Introduction: The aim of this research is calculating the cost price of health care services in Isfahan Social Security hospital by using Time-Driven Activity-Based Costing method.
Method: This research is applied in terms of purpose, and according to the nature of data, it is a descriptive-analytical study. In this research, the health care department of medical center No. 4 of Social Security hospital in Isfahan in 2014 has been examined. The data of services cost and services volume, respectively, extracted from accounting and statistics units. Moreover,for doing calculation, Excel Software Version 2010 has been used.
Results: The results of the research state that the cost of a service unit in the activity centers of general practitioner, midwifery, injection, and community pharmacy can be derived from the factors such as the lack of productivity cost, the difference in direct costs and payable fees. Personnel expenses contain the main part of the cost of a service unit. Moreover, calculating unused capacity and its analyzing is too important, and it has a basic role in managers' decision-making.
Conclusion: According to the findings of the research, the health care departments of the hospitals in all over the country, by the application of Time-Driven Activity-Based Costing method, can provide appropriate information for the way of using capacity in each of the departments, and by applying these data, they can decrease the expenses and increase the efficiency.

کلیدواژه‌ها [English]

  • Activity Centers
  • Time-Driven Activity-Based Costing
  • Unused Capacity
1      Beshkouh, M. and H. Kazemi (2009). “Time Driven Activity Based Costing (TDABC): A Novel Approach to Costing”, The 4th National Conference of Accounting Students, April the 2nd. [In Persian].

2      Ghiyasvand, H.; Zandian, H.; Zahirian Moghadam, T.; and S. Naghdi (2013). “Calculating the Cost Price of Radiology Services Using Activity-Based Costing (ABC) Method”, Payesh Journal, Vol. 12, No. 6, pp. 595-605. [In Persian].

3      www.tamin.ir, Available at: https:// www.tamin.ir/News/Item/2018/2/2018.html. [Online] [3 May 2014].

4      Mohammadi, Y.; Baghestani, E.; Bahrami, M.; Entezarian Ardekani, S.; and Gh. Ahmadi Tehrani (2012). “Calculating the Cost Price of Dialysis Using Activity-Based Costing Method in Shahid Sadoughi Hospital in Yazd”, Journal of Health Accounting, Vol. 1, No. 1, pp. 73-89. [In Persian].

5      Ahmadi, J. (2005). “Health Services Costing in Kohgiluye and Boyer-Ahmad Province”, Armaghene Danesh, Vol. 3, No. 10, pp. 83-93. [In Persian].

6      Shoghli A. (1996). “Investigating Activity-Based Costing Method in the Health Centers in Zanjan”, M. A. Thesis, Islamic Azad University, Science and Research Branch.

7      Gunasekaran, A. (1999). “A Framework for the Design and Audit of an Activity Based Costing System”, Managerial Auditing Journal, No. 14, pp. 118-126.

8      Rajabi, A. (2008). The Principals of Designing and Applying Activity-Based Costing System Depending on the Activity in the Cost Price of Services in Shiraz Hospitals, 1stEdition, Shiraz: Navide Shiraz Publications. [In Persian].

9      Namazi, M. (2007). “The Introduction of the Second Generation of Time-Driven Activity-Based Costing Method (TDABC)”, Hesabdar, No. 192, pp. 3-16. [In Persian].

10  Kaplan, S.; Anderson, R.; and R. Steven (2007). “The Speed-Reading Organization”, Business Finance, Vol. 13, No. 6, pp. 38-41.

11  Tse, S. C. M. and M. Z. Gong (2009). “Recognition of Idle Resources in Time-Driven Activity-Based Costing and Resource Consumption Accounting Models”, Jamar, Vol. 7, No. 2, pp. 41-54.

12  Bruggeman, W.; Everaert, P.; and S. R. Anderson (2005). “Modeling Logistics Costs Using Time-Driven ABC: A Case in a Distribution Company”, Working Paper, Faculty of Economics and Business Administration, Gent University, Belgium, Available at:http://www .ugent.be. [Online] [3 June 2014]

13  Arab, M.; Ghiasvand, H.; Doroudi, R.; Akbari Sari, A.; and J. Moghri (2012). “Identifying the Cost Price of Radiology Services in the Selected Hospitals Affiliated to Tehran University of Medical Sciences Using Activity-Based Costing Method in 2010”, Journal of Hospital, No. 2, pp. 27-35. [In Persian].

14  Shu, F.; Weidong, Zh.; Zi Zhuo, L.; Haibin, Ch.; and Zh. Yaohui (2014). “The Application of Time Driven Activity-Based Costing in Fine Cost Management of the Hospital”, Working Paper, College of Management, Hebei United University, Available at:http://www.csc.edu.cn. [Online] [15 March 2013].

15  Dejnega, O. (2011). “Method Time Driven Activity Based Costing-Literature Review”, Quarterly Journal of Applied Economic Sciences, Vol. 6, No. 1, pp. 7-15.

16  Stouthuysen, K.; Swiggers, M.; Reheul, A.; and F. Roodhooft (2009). “Time-Driven Activity-Based Costing for a Library Acquisition Process: A Case Study in a Belgian University”, Available at: https://lirias.kuleuven.be/ bitstream/123456789/406279/1/09HRP25.pdf. [Online] [21 June 2013].

17  Ozyapici, H. (2008). “An Implementation of Time Driven Activity Based Costing System in a Healthcare Institution”, M. A. Thesis, Marmara University, Istanbul.

18  Khani, A.; Mehrani, S.; and E. Ghane (2013). “Applying Time-Driven Activity-Based Costing in the ICU Ward of Shariati Hospital of Isfahan Province”, Journal of Health Accounting, Vol. 2, No. 4, pp. 40-57. [In Persian].

19  Khalifeh Soltani, S. A. and M. Mirzaie Kalani (2012). “Applying Time-Driven Activity-Based Costing Method in the Manufacturing Companies”, Journal of Management Accounting, Vol. 5, No. 15, pp. 83-102. [In Persian].

20  Foroughi, D. ; Haghighi Parapari, M.; and A. Rasaian (2012). “The Feasibility of Implementing Activity-Based Costing Method in Budgeting of Government Agencies (A Case Study: Government Agencies of Isfahan Province)”, Journal of Health Accounting, Vol. 1, No. 1, pp. 47-62. [In Persian].