Journal of

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.

 Background and Aim: : Technical knowledge of managers of health care industry regarding budgeting have an essential function on increased efficiency of organizations working in this sector, since every single right decision, rely on appropriate knowledge and analysis. Therefore, the purpose of this study was assessment of technical knowledge of managers of health care system regarding budgeting.

 Materials and Methods: This was a descriptive  -analytic, cross- sectional study. From 80 managers of Tabriz Medical Sciences University 63 participated in the study and a questionnaire was employed to collect data. Data was analyzed by Spss 16 software, Pearson correlation test, T test and ANOVA.

 Results: Mean of total scores was 16.9±4.6 of 30. There was no significant difference between total scores in different courses (P=0.276) and positions (P=0.431). Mean of total scores between women and men (P=0.782) were the same.

 There weren't significant relation between technical knowledge of managers with age (p=0.392, r=0.1), job background (p=0.299, r=0.1) and management background (p=0.121, r=0.2).

 Conclusion: With respect to low level of manager's awareness about budgeting,improving of technical knowledge is essential. Lack of significant relation between technical knowledge of managers and their length of management practices, with unstable situation, may harm seriously organizational achievements. Reviewing and promotion of educational programs and continuous training of managers with respect to budgeting seems to be an essential need for improving manager's performance.