The effect of out-sourcing on Health Services Costs of Qom Health Center by Activity based Costing approach

This study attempts to calculate and compare the cost of services provided in the non-governmental and governmental health care bases under Qom health center in the year of 2013 in order that present an accurate financial assessment of effectiveness of
outsourcing based on ABC system. This study is a practical research done by descriptive-analytic method in a periodical and retrospective form. The results of the study show that cost (based on ABC method) of each services on the health care service in government sector is more than non-governmental sector. Also number of services in
nongovernmental sectors is more than government sectors. So due to low cost nongovernmental health care services and increasing services offered by them, Outsourcing benefits to the Qom University of Medical Sciences. Researcher suggests to Director of University investigate outsourcing of other governmental health service providers to nongovernmental sectors or decreasing the kind of services that provided by them.