فهرست نشریات علمی دسترسی آزاد ایران

Background: Activity based costing or (ABC) is one of the new costing methods with an increasing applicationthroughout the world. This study uses ABC method for calculating the cost price of services in governmentalhospitals in southern Iran.Methods: After finding out the present method’s weaknesses, with regard to the services offered, all hospital units weredivided into threemain categories including administration, diagnostic services and hospitalization. Then, by using activityanalysis method, activity centers in each one of the above-mentioned parts were defined followed by costing in eachactivity center. The costs of Administrative activity centers were divided into diagnostic and operational based oncost driver using “concurrent equations method” to find the percent of giving and receiving services to/from othercenters. After determining the costs of diagnostic and operational activity centers, based on the volume usage ofactivities, the cost price of the hospital services was calculated.Results: The cost price from ABC method differed significantly with that from Tariff method. ABC method representeduseful information about the volume and combination of cost of activity services, cost price of hospitalservices and could calculate the cost level constituent services.Conclusion: ABC can be used as an efficient method in health centers in developing countries which is beneficial forboth managers and the policy and decision makers.