مقایسه بهای تمام‌شده خدمات ارائه شده به وسیله بخش آنکولوژی به روش‌های هزینه‌یابی سنتی و هزینه‌یابی بر مبنای فعالیت (مطالعه موردی: بیمارستان توحید استان کردستان)

1        Arab, M.; Ghiasvand, H.; Darroudi, R.; Akbari Sari, A.; Hamidi, M.; and J. Moghri (2012). “Determining the Radiology Services Cost in Selected Hospitals Affiliated with Tehran University of Medical Sciences Using the Activity-Based Costing in 2010”, Journal of Hospital, Vol. 11, No. 3, pp. 27-36 . [In Persian]

2        Shoghli, A. and Y. Hamidi (2002). “Activity-Based Costing of Health Care Services at the Health Center”, Journal of Zanjan University of Medical Sciences, Vol. 10, No. 41, pp. 27-35. [In Persian]

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4        Cooper, R. and R. S. Kaplan (1991). “Profit Priorities from Activity-Based Costing”, Harvard Business Review, Vol. 63, No. 3, pp. 130-135.

5        Ebadi Fard Azar, F.; Gorji, A.; and R. Esmaeily (2006). “Calculating  and Analysing the Unit Cost of Services Provided in Shahid Sohrabali Bakhsi Health Care Center of Shahriyar Town  Using Activity-Based Costing”, Health Management Journal, Vol. 33, No. 9, pp. 31-40. [In Persian]

6        Bakhtiyari, P. (2017). Accounting and Financial Management for Managers, 20^th Edition, Tehran: Industrial Management Publications. [In Persian]

7        Mohammadi, Y.; Baghestani, L.; Bahrami, M.; Entezarian Ardakani, S.; and Gh. Ahmadi Tehrani (2012). “Calculating the Cost of Dialysis Using Activity-Based Costing in Shahid Sadoughi Hospital of Yazd in 2011”, Journal of Health Accounting, Vol. 1, No. 1, pp. 73-84. [In Persian]

8        Siploof,  M. (2011). “Managing Cancer Treatment Begins Before Diagnosis”, Managed Care, Vol. 16, No. 3, pp. 8-26.

9        Bazyar, M.; Pourreza, A.; Harirchi, I.; Akbari, F.; and M. Mahmoudi (2012). “Investigating Medical and Non-Medical Direct Costs of Patients with Cancers Hospitalized in Imam Khomeini Cancer Institute of Tehran in 2010”, Journal of Hospital, Vol. 11, No. 1, pp. 39-50.  [In Persian]

10    Davari, M.; Moafi, A.; Yarmohammadian, M.; and E. Khayam Haghighi (2015). “The Medical Direct Costs of Acute Lymphocytic Leukemia (ALL) of Children in Isfahan Province”, Health Information Management, Vol. 11, No. 7, pp. 47-57.  [In Persian]

11    Khani, A.; Mehrani, S.; and E. Ghane  (2014). “Applying Time-Driven Activity-Based Costing in the ICU of Shariati Hospital of Isfahan Province”, Journal of Health Accounting, Vol. 2, No. 4, pp. 40-57 . [In Persian]

12    Kalman, N.; Hammill, B.; Schulman, K.; and B. Shah (2015). “Hospital Overhead Costs: The Neglected Driver of Health Care Spending? ”, Journal of Health Care Finance, Vol. 41, No. 4, pp. 1-12.

13    Dwivedi, R. and S. Chakraborty (2015). “Development of an Activity Based Costing Model for a Government Hospital”, Uncertain Supply Chain Management, Vol. 3, No. 1, pp. 27-42.

14    Cardos, I. R. and S. Pete (2011). “Activity-Based Costing (ABC) and Activity-Based Management (ABM) Implementation–Is This the Solution for Organizations to Gain Profitability?”, Romanian Journal of Economics, Vol. 32, No. 1, pp. 68-151.

15    Foster, G. and D. W. Swenson (1997). “Measuring the Success of Activity-Based Costing Management and its Determinants”, Journal of Management Accounting Research, Vol. 9, pp. 109-42.

16    Maiga, A. S. and F. A. Jacobs (2003). “Balanced Scorecard, Activity-Based Costing and Company Performance: An Empirical Analysis”, Journal of Managerial Issues, Vol. 15, No. 3, pp. 283-301.

17    Shander, A.; Hofmann, A.; Ozawa, S.; Theusinger, O. M.; Gombotz, H.; and D. R. Spahn (2010). “Activity‐Based Costing of Blood Transfusions in Surgical Patients at Four Hospitals”, Transfusion Journal, Vol. 50, No. 4, pp.753-65.

18    Odhiambo, J.; Ruhumuriza, J.; Nkurunziza, T.; Riviello, R.; Shrime, M.; Lin, Y.; Rusangwa, C.; Omondi, J. M.; Toma, G.; Nyirimodoka, A.; Mpunga, T; and B. L. Hedt-Gauthier (2019). “Health Facility Cost of Cesarean Delivery at a Rural District Hospital in Rwanda Using Time-Driven Activity-Based Costing”, Maternal and Child Health Journal, pp.1-10. Available at: https: //link.springer.com/article/10.1007%2Fs10995-018-2674-z. [Online][2 February 2019]

19    McBain, R. K.; Jerome, G.; Leandre, F.; Browning, M.; Warsh, J.; Shah, M.; and et al. (2018). “Activity-Based Costing of Health-Care Delivery, Haiti”, Bulletin of the World Health Organization, Vol. 96, No. 1, pp. 10-7.

20    Anzai, Y.; Heilbrun, M. E.; Haas, D.; Boi, L.; Moshre, K.; Minoshima, S.; Kaplan, R.; and V. S. Lee (2017). “Dissecting Costs of CT Study: Application of TDABC (Time-Driven Activity-Based Costing) in a Tertiary Academic Center”, Academic Radiology, Vol. 24, No. 2, pp. 200-208.

21    Jamie, R. and F. Rezaie Yamin (2015). “Calculating the Cost of Health Care Services in Isfahan Social Security Hospital Using Time-Driven Activity-Based Costing”, Journal of Health Accounting, Vol. 4, No. 2, pp. 1-21. [In Persian]

22    Beyranvand, R.; Ebadi Fard Azar, F.; Emamgholipour, S.; and M. Arab (2016). “Calculating the Cost of Physiotherapy Departmnet Services in Sina Hospital Affiliated to Tehran University of Medical Sciences Based on Activity-Based Costing and Comparing them with Tariffs Approved in 2013”,  Journal of Hospital, Vol. 15, No. 2, pp. 49-58. [In Persian] 

23    Bahadori, F.; Mahmoudi, G.; and M. Jahani (2016). “Determining the Cost of Cardiac Care Unit Services Using  Activity-Based Costing”, Journal of  North Khorasan  University of Medical Sciences, Vol. 8, No. 4, pp. 607-621. [In Persian]

24    Zamandi, M.; Zamandi, H.; Raei, B.; and A. Norouzi (2015). “Determining the Cost of Hematology Ward Services of Imam Reza Hospital Using
Activity-Based Costing in the First Semester of 2014”, Journal of Hospital, Vol. 4, No. 14, pp. 83-93. [In Persian]

25    Noori, M.; Markazi Moghaddam, N.; Goudarzi, R.; and Z. Meshkani (2016). “Investigating the Cost of Final Activity Centers (A Case Study: One of the Armed Forces Hospitals)”, Journal of Hospital, Vol. 15, No. 1, pp. 41-50. [In Persian]