Volume 11, Issue 1 (5-2019)
2019, 11(1): 9-15 |
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Arowin R, Asghari S, Khalesi N, Reissi Dehkordi P. Estimated cost of MRI and costing based on ABC activity at Imam Ali Hospital in Bojnourd in 2016. North Khorasan University of Medical Sciences 2019; 11 (1) :9-15
URL: http://journal.nkums.ac.ir/article-1-1724-en.html
URL: http://journal.nkums.ac.ir/article-1-1724-en.html
1- MSc in Health Services Management, North Khorasan University of Medical Sciences, Bojnourd, Iran , rasol_arvin@yahoo.com
2- Assistant Professor Faculty Member of Islamic Azad University
3- Associate Professor, Faculty Member of Department of Health Services, Islamic Azad University of Medical Sciences, Tehran, Iran
4- Professor, Faculty Member of Iran University of Medical Sciences, Faculty of Management and Information Technology, Department of Health Services Management, Tehran, Iran
2- Assistant Professor Faculty Member of Islamic Azad University
3- Associate Professor, Faculty Member of Department of Health Services, Islamic Azad University of Medical Sciences, Tehran, Iran
4- Professor, Faculty Member of Iran University of Medical Sciences, Faculty of Management and Information Technology, Department of Health Services Management, Tehran, Iran
Abstract: (4520 Views)
Introduction: Considering that in the past the cost of goods government organizations based on traditional systems run constantly one of the objectives of each organization, costing and provide quality services in the competitive environment is, therefore, of the cost of services for achieving this goal it is necessary that the main aim of the costs of the MRI Imam Ali Bojnoord by ABC was conducted in 1394.
Methods: This study was applied and it was based on field activities to determine the cost of providing a service unit in the MRI Imam Ali Bojnoord in 1394 was calculated using Activity Based Costing.
Results: It was determined that the cost of the MRI section of Imam Ali Hospital in 1394 is 7344580013 Rials, of which 36.7% is equal to 2.695.505.232 Rials related to manpower costs, 15.5% equal to 1.138.478.240 Rials Due to the cost of materials and consumables, 42.4 percent, equivalent to 3.112.823.741 Rials for depreciation and equipment costs, 5.4 percent, equivalent to 397,772,800 Rials, refer to overhead costs, which resulted in the expense of a service unit in this section amounts to 796,506 Rials and the difference of one income unit to 1,014,482 Rials, this section will earn $ 217,976 per share for providing a service unit.
Conclusions: Which is related to the cost of depreciation, with 42.4 percent of the cost of the sector, recently, in our country, new units are being established because the cost of the equipment used is high, and so it is not possible to lose the expected part of the sector.
Methods: This study was applied and it was based on field activities to determine the cost of providing a service unit in the MRI Imam Ali Bojnoord in 1394 was calculated using Activity Based Costing.
Results: It was determined that the cost of the MRI section of Imam Ali Hospital in 1394 is 7344580013 Rials, of which 36.7% is equal to 2.695.505.232 Rials related to manpower costs, 15.5% equal to 1.138.478.240 Rials Due to the cost of materials and consumables, 42.4 percent, equivalent to 3.112.823.741 Rials for depreciation and equipment costs, 5.4 percent, equivalent to 397,772,800 Rials, refer to overhead costs, which resulted in the expense of a service unit in this section amounts to 796,506 Rials and the difference of one income unit to 1,014,482 Rials, this section will earn $ 217,976 per share for providing a service unit.
Conclusions: Which is related to the cost of depreciation, with 42.4 percent of the cost of the sector, recently, in our country, new units are being established because the cost of the equipment used is high, and so it is not possible to lose the expected part of the sector.
Type of Study: Orginal Research |
Subject:
Basic Sciences
Received: 2018/03/12 | Accepted: 2018/10/29 | Published: 2019/06/18
Received: 2018/03/12 | Accepted: 2018/10/29 | Published: 2019/06/18
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