Volume 20, Issue 4 (7-2021)                   JRUMS 2021, 20(4): 451-468 | Back to browse issues page


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Alinejad H, Rezaeian M, Pakzad H, Sayadian S, Askari M, Alinejad M. Computing Cost Price of Health Care Services of Patients with Covid-19 Disease in Ali Ibn Abi Taleb Hospital of Rafsanjan in 2020 through Activity-Based Costing (ABC): A Descriptive Study. JRUMS. 2021; 20 (4) :451-468
URL: http://journal.rums.ac.ir/article-1-5825-en.html
medical university of rafsanjan
Abstract:   (232 Views)
 
Background and Objectives: Cost price accounting is a very important tool for management. The aim of this study was to determine the cost price of health services for Covid -19 disease in Ali Ibn Abi Taleb Hospital in Rafsanjan with activity-based costing technique.
Materials and Methods: This is a descriptive study in which the total cost of all services related to Covid-19 disease was calculated based on the list of approved government tariffs, using the activity-based costing method (Activity-based costing) in Ali Ibn Abi Taleb Hospital in Rafsanjan in 2020. In this study, 3 main centers (respiratory emergency departments, internal medicine and intensive care units) and the administrative department of the hospital as well as the Deputy of Management and Resources Development (as a support unit) were studied in order to determine the direct and indirect costs.
Results: The results showed that the highest cost was related to the internal ward which was equal to 48% (7,007,600,592 Rial) of the total cost in the corona wards of Ali Ibn Abi Taleb Hospital. Also, the intensive care unit had the largest number of patients after the internal ward and consequently the highest amount of expenses which was equal to 33% (4,122,117,995 Rial) of the total cost. Respiratory emergency, with the lowest number of patients, had the lowest cost amount which was 19% (2,885,482,597 Rial) of the total cost.
Conclusion: The main share of expenses incurred in all three centers of activity was related to personnel expenses. Therefore, costs can be significantly reduced by proper management and efficient use of human resources.
Key words: Fixed price, Covid-19, Activity Based Costing, Rafsanjan
 
Funding: This study was funded by Rafsanjan University of Medical Sciences.
Conflict of interest: None declared.
Ethical approval: The Ethics Committee of Rafsanjan University of Medical Sciences approved the study (IR.RUMS.REC.1399.126).
 
How to cite this article: Ali Nejad H, Rezaian M, Pakzad H, Sayadian S, Askari M J, Ali Nejad M.Computing Cost Price of Health Care Services of Patients with Covid-19 Disease in Ali-Ebn Abi Taleb Hospital of Rafsanjan in 2020 through Activity-Based Costing (ABC): A Descriptive Study. J Rafsanjan Univ Med Sci 2021; 20 (4): 451-68. [Farsi]
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Type of Study: Description | Subject: Statistics& Epidemiology
Received: 2021/02/4 | Accepted: 2021/05/3 | Published: 2021/07/19

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