Activity-based Costing in Health Chain based on Human Resource Stimuli Using Fuzzy Technique

The health sector is facing financial problems due to the traditional accounting system approach. In recent years, experience has shown that an activity-based costing system can be a viable alternative to solving financial problems. The important point is how to implement an activity-based costing system. Knowledge of activity-based costing implementation is far from its theoretical knowledge, so it is recommended to have an expert and familiar with the implementation steps along with theoretical issues. This research is a rationalistic and quantitative-qualitative research that is collected through questionnaires and interviews. The statistical population of this research is the experts and financial information of three prominent and active hospitals in Tehran. Statistical data were extracted through HIS hospital software. The results showed that activity-based costing systems, although transparency solves many of the problems of the hospital's financial area, is still ambiguous in some cases due to the dynamics of the system. Fuzzy logic provides ambiguity in calculations due to computational dynamics. slow. Using this logic can make intelligent decision making possible by software systems. Experience has shown that hospitals have more active operating room and angiography units with experienced physicians and surgeons. This is directly related to higher patient confidence in physicians and timely hospital services in diagnosis and treatment. Therefore, an efficient ABC system should pay special attention to other stimuli such as human resources in addition to activity stimuli.