Calculation of the final cost of the services offered in Crusher Unit of Ayatollah Kashani Hospital of Shahrekord using activity-based costing technique

One of the most important criteria in appropriation of hospital resources in health care sector is analysis of hospital costs. The present research aims to calculate the final cost of the services offered in Crusher Unit of Ayatollah Kashani Hospital of Shahrekord using activity-based costing technique. The present study was of applied type and in a cross-sectional, descriptive framework, in which the data were gathered between 21 March, 2011 and 20 March, 2012 from Crusher Unit, Medical Records Unit, and Modern, Financial System Software of Accounting & Income Unit of Ayatollah Kashani Hospital of Shahrekord. The final cost was calculated through activity-based costing technique using Excel software. 95 patients on overage referred to Crusher Unit per month. The cost and total income was 5113128000 and 3200000000 Rials (62.6% of the costs), respectively, and the annual loss was 37.4%. Manpower and the consumed materials and energy were appropriated, respectively, the greatest and lowest (86.1% and 0.2% of the total) cost. The results indicated that the costs of Crusher Unit of Ayatollah Kashani Hospital exceeded its income. It seems that appropriate management of manpower and employment of more efficient personnel could decrease Crusher Unit’s costs.