Determining the price of services the cardiac care unite ward by activity-based costing

One of the objectives of each system is cost management to help organizations to provide high quality goods and services at a competitive environment. The present study was aimed to calculate the costs of cardiac care unit at Imam Reza hospital of Bojnurd by activity-based costing method.
Material & This study is an applied study that cross-sectional and retrospective methods were carried out. Data gathered by observation, interviews, review documents and financial statements of Imam Reza hospital in Bojnurd in 2013. The hospital activity centers were identified. After costing each activity center, indirect costs of cardiac care unit were allocated to this sector by direct allocation method. Microsoft Excel 2007 software was used for the calculation.
The results showed that the total cost of cardiac care unite services is 19,677,265,413 Rials equivalent to 8.06% of hospital costs., that 65.1% of the costs related to personnel costs, 8.1% of the costs related to materials and supplies and expenses related to overhead costs is 26.8%.
Majority of the costs of cardiac care unit are the employee compensation costs which are among the constant costs of hospital. It seems that we should optimize the use of staff through different processes such as ward development, proper pattern of consumption material, and increased bed occupancy index.