Unit-Cost Calculation of Services Delivered in Physiotherapy Department of Sina Hospital of Tehran University of Medical Sciences, Trough Activity Based Costing (ABC) Method and Comparison with Approved Tariffs: 2013-2014

Today, hospitals are facing with shortage of resources and increasing costs challenge. So cost informations and cost calculation of hospital services can be effective in the efficient allocation of resources and budget and tariff rates reforming. The purpose of this study is calculating the cost of services and incom of physiotherapy department of Sina hospital and comparison them with approved tariffs in 2013-2014.
This was a descriptive retrospective study. Data collection tool was forms related to costs of physiotherapy services and another related activity centers in 2013-2014.
Comparison of costs and revenues of physiotherapy unit revealed that this unit has been profitable segment for hospital. The costs of 13 provided services was less than tariffs. From total attributed costs to physiotherapy unit, workforce costs and depreciation of buildings and equipment costs had largest portions.
There are differences between real cost of services and approved tariffs in this study, that this difference showed itself in the form of financial profit, but with considering that this hospital is governmental, that is better tariff rate be closer to the real costs. Due to the high share of personnel and capital costs, pay special attention to these resources and their appropriate use and identifying and deletion the wasted costs can be effective in increasing efficiency and saving costs.