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Calculating the Cost of Services of Laboratory in Alami Herandi Clinic of Isfahan Social Security Organization Using Time-Driven Activity-Based Costing and Comparing It with the Approved Tariffs in 2015 | ||
| حسابداری سلامت | ||
| Article 5, Volume 6, Issue 1 - Serial Number 17, September 2017, Pages 88-110 PDF (879.47 K) | ||
| Document Type: Original Article | ||
| DOI: 10.30476/jha.2017.39334 | ||
| Author | ||
| Sayyed Amin Alamshah* | ||
| Instructor, Department of Accounting, Payame Noor University , Tehran, Iran | ||
| Abstract | ||
| Introduction: Since hospitals and clinics are confronting the challenge of resource shortages and rising costs, the information of the costs of health services can be efficient in optimal resource allocation and identifying the performance of centers active in using resources, budget reform and tariff rates. Method: This study applies the practical-developmental method and it is descriptive-survey research. The library and field methods were administered to collect and analyze data. The costs of service for 51 types of tests were compared through time-driven activity-based costing and tariffs approved over 2015. Finally, the difference between the mean of cost and the mean of tariff rates was analyzed by paired sample t-test. Results: The expenses of the laboratory is estimated 1,068, 912, 636 Rials, which the maximum amount is dedicated to staffs’ salaries and benefits (66%), the expenses of logistic centers (18%), and the depreciation expenses of the laboratory equipment (7%). The cost of some services provided in this department is more and sometimes less than the approved tariffs. Conclusion: According to the results, there is a difference between the real cost of services and the approved tariffs, thus in order to price the services more accurately, precise methods such as time-driven activity-based costing can be used. Regarding the high expanses of staff and costs allocated by the logistic centers, taking these resources into consideration significantly as well as spending them properly and effectively, reviewing the structure of human powers, assigning certain tasks to staff, identifying and removing the extra expenses of human powers and determining the unused capacity of the laboratory may raise increase efficiency and avoid unnecessary expenses. | ||
| Keywords | ||
| Activity-Based Costing; Cost; Time-Driven Activity-Based Costing; Laboratory; Clinic; Social Security Organization; Treatment Tariff | ||
| References | ||
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