|
|
، جلد ۹، شماره ۴، صفحات ۳۰۹-۳۱۴
|
|
|
| عنوان فارسی |
بکارگیری روش هزینه یابی بر مبنای فعالیت در تعیین هزینه تمام شده خدمات تصویری بیمارستان اردیبهشت بارویکرد معادلات همزمان |
|
| چکیده فارسی مقاله |
|
|
| کلیدواژه‌های فارسی مقاله |
|
|
| عنوان انگلیسی |
Applying activity-based costing to determine the final costs of radiology services in Shiraz, Iran: a concurrent equations approach |
|
| چکیده انگلیسی مقاله |
The Activity-Based Costing (ABC) method possesses the capability to identify the costs accurately and provide non-financial information for improving system function and increasing its efficiency. The present study aimed to calculate the final costs of radiology services to determine the final costs deviation from the enacted tariffs. This study was a retrospective cross-sectional analysis of radiology final costs for 19 different types of radiology services (1077 stereotypes) at the hospital in Shiraz, Iran. The required data was collected through reports, specified forms, interviewing with hospital personnel and authorities as well as direct observation of hospital activity centers. The final costs of the radiology services were determined using the activity-based costing method as well as the cost sharing of activity centers through concurrent equations technique. The results showed a great amount of loss for all provided services in this center. The Mean tariff of the services equaled 625,626 Rials while the mean final cost of the provided services equaled 3,036,390 Rials. So, the findings of this study show an average loss of 2,410,764 Rials for each service. |
|
| کلیدواژه‌های انگلیسی مقاله |
|
|
| نویسندگان مقاله |
حسین خشنود خانکهدانی | Hossein Khoshnoud Khankahdani
Department of Accounting, School of Accounting and Management, Payame Noor University, Khavaran, Iran
دانشگاه علوم و تحقیقات فارس
|
|
| نشانی اینترنتی |
http://jrh.gmu.ac.ir/browse.php?a_code=A-10-923-1&slc_lang=fa&sid=1 |
| فایل مقاله |
اشکال در دسترسی به فایل - ./files/site1/rds_journals/2745/article-2745-2202136.pdf |
| کد مقاله (doi) |
|
| زبان مقاله منتشر شده |
fa |
| موضوعات مقاله منتشر شده |
ارتقای سلامت |
| نوع مقاله منتشر شده |
مقاله اصیل پژوهشی |
|
|
|
برگشت به:
صفحه اول پایگاه |
نسخه مرتبط |
نشریه مرتبط |
فهرست نشریات
|