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

Document Type : Original Article

Authors

1 Assistant Professor, Department of Accounting, University of Kurdistan

2 M. A. Student in Accounting, University of Kurdistan

Abstract

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.

Keywords

References

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