Calculation and unit cost analysis of health care services delivered in shahriar S.A.bakhshi health center by Activity Based Costing; 2006

Health care unit cost is as base for budgeting of function, determining real tariff, and privatization in health sector. Nevertheless, in our country, there is no specific approach for it. This study used Activity Based Costing (ABC) to calculate unit cost of health care services delivered in pilot health care center. The present study is a research-practical study and carried out in cross sectional style. The data collection tool was a bound of specific designed forms and tables. Data gathered from 2006 fiscal year and then entered to EXCEL software and finally analyzed by ABC system in 8 steps. There are 120 unit cost quantities in 15 separated tables for any final functional department in health care center. Results showed that Iodometeric of salt has the lowest unit cost (3506Rials) and treatment of Tuberculosis has highest unit cost (1092325 Rials). given to high portion of personnel costs, improvement of staff productivity, merging same department and merging same activity in different health care process have an important role for decreasing total expenditure. Regarding the result of the research, Implementation of ABC system is an effective approach to calculate unit cost in health sector. Because this system is process-oriented, result is more precise than other costing system. Nevertheless current information system in health care centers doesnt meet unit cost analysis, and should be restructured.