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Showing 3 results for Activity-Based Costing
Cost Of Services In Medical Imaging Center Of Imam Khomeini Hospital
Atefeh Afshari , Mohammad Ali Khatib Semnani , Ramin Rahim Nia , Siyamand Anvari Savojbolaghi , Behnam Yusefi,
Volume 7, Issue 2 (7-2013)
Abstract

Background and Aim: Firms are always looking for a way to increase the profitability of products or services. Therefore, the determination of cost of services to achieve this goal seems necessary. Aiming to clarify such costs in governmental units, the present study was designed to explain the allocation of costs based on each unit’s activities.

Materials and Methods: This was a descriptive study. Using field methods, the data were obtained from the activities carried out in Medical Imaging Center of Imam Khomeini Hospital in 2010-2011. To calculate the expenses of each unit, both direct and indirect costs of that unit were included. Data were analyzed using activity-based calculations. And ultimately, the cost-benefit of services rendered in each unit was calculated based on the difference between revenues and expenses.

Results: With the average revenue of 573,486 rials and a cost of 527,962 rials per service, the benefit per service was computed to be equal to 45,524 rials.

Conclusion: With the full implementation of the accrual accounting system, the cost of all services can be obtained, and services will be priced optimally in each unit. Besides, the management of all costs and elimination of unnecessary ones will lead to the reduction of the total cost of services while maintaining the necessary efficiency. Moreover, it will enable the organization to survive and develop based on its strategic activities.


Calculating the Final Cost of Student Training by Activity Based Costing in School of Allied Medicine, Tehran University of Medical Sciences
Saman Ghasempour, Ramin Rahimniya, Zeynab Rajabnezhad, Hossein Dargahi,
Volume 10, Issue 1 (4-2016)
Abstract

Background and Aim: Today, regarding the role of accurate final information, and decision-making, designing and implementation of a sound costing system that can detect, identify and calculate the exact cost of the delivered services is of great importance. The aim of this study is to estimate the final cost of student education in the School of Allied Medicine, Tehran University of Medical Sciences, through Activity-Based Costing method in 2013.

Materials and Methods: This research was a descriptive and applied study. The study population included School of Allied Medicine. The consumed costs in financial year 2012-2013 was investigated with costs classification, and finalized costs by activity based costing method. After identification of calculated costs and changed to allocation costs, The accumulated costs according to shared basic principle was given to all of delivered services. Finally, the finalized costs for student education based on the number and kind of courses collected and calculated by Excel software 2010.

Results: The results indicated that the final cost for student education in PhD-level was 118,312,679 Rials, which was the highest amount, and was 76,714,824 Rials in MSc. level, and the lowest amount was related to BSc. student as 42,312,537 Rials.

Conclusion: Paying attention to activity-based costing system with complete flexibility reveals the drawbacks of the traditional programs used by universities. The reason for higher costs in higher levels is due to the fewer number of students, particular facilities in these level and their own special expenses


Estimating the Cost of student Training Using Activity-Based Costing (ABC) Method in the Department of Health Management and Economics at the School of Public Health, Tehran University of Medical Sciences
Rajabali Daroudi, Mahmoud Zamandi,
Volume 16, Issue 6 (1-2023)
Abstract
Background and Aim: The role of accurate information in decision-making and programs implementation has highlighted the need to design an appropriate costing system. The present study aimed to estimate the cost of student Training in the Department of Health Management and Economics at the School of Public Health, Tehran University of Medical Sciences using activity-based costing.
Materials and Methods: This research was an applied, descriptive, and cross-sectional study. In this study, all information was collected through interviews with seven officials, financial and administrative staff, and also by using available documents in the faculty. To analyze the costs, the administrative and educational sections were classified into three levels including overhead, middle, and final activity centers, and, using appropriate bases and Microsoft Excel 2013 software, costs of overhead, middle, and final activity centers, and finally, the total cost of each student was calculated.
Results: In this study, the total cost of education for each Ph.D. and master’s student in the department of health management and economics was estimated as 1.95 billion and 376 million IR Rials, respectively. So that the cost of each year of Ph.D. and master’s student education was 433 and 150 million IR Rials, respectively. Out of the total costs of the Department of Health Management and Economics, only 22% of the costs were related to overhead and middle activity centers, and 78% of the costs were exclusive to the final activity center, and the majority of these costs (97%) were related to the personnel, especially the faculty members. 
Conclusion: The cost of training Ph.D. students due to the high coefficient of the degree and thus increasing the importance (cost share) of the field, receiving a scholarship from the Ministry of Health and a longer period of study, was estimated to be about 5 times that of a master’s degree. The Ministry of Health and universities can design and implement targeted research programs with the help of faculty members and graduate students, especially Ph.D. students, to solve problems and improve the health of the community, thus improving resource efficiency and productivity.

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