The use of Activity-Based Costing method for computing the cost price in Sepehr Medical Imaging Center of Rasht-Iran in 2017
Background: The aims of this study is to scrutiny and determine all of the costing, activities determined, direct and indirect costs. The activities based on allocation methods computed. The way of this study was to compute the cost price by using Activity Based Costing (ABC) method in Sepehr Medical Imaging and Radiology Center in Rasht-Iran.
Materials and methods: This is a cross-sectional study. According this research, the cost prices of 35 routine services of radiology wards (based on a table in public definition) calculated through using activity based on costing method in Sepehr Medical Imaging and Radiology Center in Rasht. Data gathering tools included lists and the pertain Forms to compute the direct and indirect costs of radiology services and other activities in centers. To calculate of proportion in other wards and radiology units, first, allocation and then costs were determined, and then direct allocation method was used.
Results: The results showed that the cost prices in three services including: Lamb sacral (17458 Rails), Sulumar (13981 Rails), Vertebra and Back (35547 Rails) were less than public prices based on tariffs, however, in others services (23 services) there were significant more pertain prices in comparison to public prices based on tariffs in years of 2016 and 2017. Generally, the costs pertain of radiology services computed 16335156438 Rails that was the most proportion (43.3 percent) related to workforce costs. (1$= 33000 Rials)
Conclusion: Based on the results there was differentiation between cost prices of services and public TAREFE. This differentiation appears as hazards or financial crises to the Sepehr center. To improving financial system in Sepehr center and reducing of financial costs, it should be used the right methods to compute the costs relating to Activity Based Costing to services prices.