The Comparison of the Cost Price of Services Provided to Diabetic Patients Using Time-Driven Activity-Based Costing and Traditional Methods in Nader Kazemi Shiraz Health Center

Time-Driven Activity-Based Costing method is one of the modern methods to calculate the cost price. The aim of this research is to compare the cost price of services provided to diabetic patients using Time-Driven Activity-Based Costing and traditional methods.
The method of the current research is cross-sectional descriptive-analytic. In this research, the documents and balance sheet for the first 6 months of the year 2015 was used from Nader Kazemi Shiraz Health Center. Moreover, the required time to perform each activity was calculated for each patient to estimate the cost price of provided services depending on Time-Driven Activity-Based in the presence of the researchers in the diabetes center. The mean of the cost price of two methods was analyzed by using paired sample t-test.
The results showed that the cost price of services provided to diabetic patients by using Time-Driven Activity-Based Costing method was more than that of traditional method. In the direct costs section, medical specialist's salaries had the greatest impact on Time-Driven Activity-Based Costing method; in the indirect costs section, the administrative and supportive depreciation had the greatest impact while the medical equipment depreciation had the least impact on calculating the cost price by Time-Driven Activity-Based Costing method.
According to results of the research, it is suggested that the authorities of Nader Kazemi Shiraz Health Center pay more attention to the field of medical specialist's salaries and administrative personnel as well as non-medical consumables and necessary measures should be taken to control these costs.