Abstract :
throughout the world. This study uses ABC method for calculating the cost price of services in governmental
hospitals in southern Iran.
Methods: After finding out the present method’s weaknesses, with regard to the services offered, all hospital units were
divided into threemain categories including administration, diagnostic services and hospitalization. Then, by using activity
analysis method, activity centers in each one of the above-mentioned parts were defined followed by costing in each
activity center. The costs of Administrative activity centers were divided into diagnostic and operational based on
cost driver using “concurrent equations method” to find the percent of giving and receiving services to/from other
centers. After determining the costs of diagnostic and operational activity centers, based on the volume usage of
activities, the cost price of the hospital services was calculated.
Results: The cost price from ABC method differed significantly with that from Tariff method. ABC method represented
useful information about the volume and combination of cost of activity services, cost price of hospital
services and could calculate the cost level constituent services.
Conclusion: ABC can be used as an efficient method in health centers in developing countries which is beneficial for
both managers and the policy and decision makers
