Computing cost price by using Activity Based Costing (ABC) method in radiology ward of Golestan hospital in Ahvaz University of medical sciences in 2009

in activity based on costing, first, activities determined, then direct and indirect costs of activities based on allocation methods computed. The aim of this study was to compute the cost price by using Activity Based Costing (ABC) method in a radiology ward of Golestan hospital in Ahvaz University of medical sciences.Methods and materials: This is an applied, cross-sectional study. In 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 Golestan hospital in Ahvaz University of medical sciences. 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. The results showed that the cost prices in three services including: Lamb sacral(6348 Rails), Sulumar(3995 Rails),Vertebra and Back(12001 Rails) were less than public prices based on TAREFE,however, in others services(23 services) there were significant more pertain prices in comparison to public prices based on TAREFE in years of 1387 and 1388. Generally, the costs pertain of radiology services computed 5795152383 Rails that was the most proportion (43.3 percent) related to workforce costs. 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 hospital. To improving financial systems in hospitals and reducing of financial costs, it should be used the right methods to compute the costs relating to Activity Based Costing to services prices.