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Showing 9 results for Cost
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.


Estimating The Cost Of Healthcare Services Delivered To Cutaneous Leishmaniasis Patients In Qom Province
Abedin Saghafipour , Ahmad Rahbar , Hadi Hamidi Parsa , Sayed Mohammad Hoseini ,
Volume 7, Issue 3 (9-2013)
Abstract

Background and Aim: Cutaneous leishmaniasis (CL) is prevalent in most tropical and subtropical countries of the world and leads to adverse economic consequences. This study was performed to estimate the cost of healthcare services delivered to CL patients in Qom Province.

Materials and Methods: Based on the data from 638 CL patients, this cross-sectional study was performed in Qom during 2009-2011. First, using researcher-made forms and based on the accounting documents, the direct and overhead costs of health services in the studied areas were calculated. Then, the out-of-pocket costs per patient were obtained. Finally, the gathered data were calculated using the excel software.

Results: In total, more than 1,600 million rials was spent on providing health services to 638 patients with cutaneous leishmaniasis in endemic foci of Qom. The direct healthcare cost was estimated to be about a thousand million and the overhead cost about 600 million rials. Besides, the state cost per patient was estimated to be over 2,520 thousand and the out-of-pocket cost per patient about 240 thousand rials. Moreover, the average total cost per patient was calculated to be 2,760,772 in the studied period.

Conclusion : Based on results, considerable costs are spent for CL diagnosis and treatment in Qom. Therefore, health planners should give priority to the prevention of this disease in their programs.


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


The Study of Insurance Deductions from Point of Insurance Professionals in Educational Hospitals of Mashhad University of Medical Sciences
Reza Safdari, Marjan Ghazi Saeedi, Mostafa Sheykhotayefe , Mohammad Jebraeily, Seyedeh Sedigheh Seyed Farajolah, Elham Maserat , Roya Laki Tabrizi,
Volume 11, Issue 1 (5-2017)
Abstract

Background and Aim: The most important issues that always absorb accuracy and effort of hospital, is the mastery and control over the financial status for the hospital resources management. In all countries, the medical centers are considered as a vital community resource and must be managed in line with the interests of society. Hence, these studies aimed to investigate the causes of insurance deductions and were made to assist hospital administrators in reducing the deductions against them. 
Materials and Methods: This descriptive research is retrospective study in year 2012. The study population consisted of 100 insurance experts deployed in insurance centers (including Health care’s, Social security, Armed forces, Help Committee) from which 25 experts were randomly selected from each Insurance Center. Researcher madden questionnaire was used to collect data. For validating of questionnaire justifiability, questionnaire was provided to insurance expert, professors and ambiguities were resolved. Test-retest procedure was used to ensure the Stability of the questionnaire. The collected data was analyzed and classified using Excel software.
Results: These findings indicate that between all parts of surgery wards deductions are the highest (%45/55), and between surgery wards, orthopedics surgery had the highest amount of deductions (%40/75).
Conclusion: Healthcare provider should be more careful and minimize documentation errors in reporting and documentation. Also the hospital administrators for reducing deductions against patient records must provide educational course for correct documentation.


Activity Based Costing in Abouzar Health Center: A Case Study
Mostafa Rabieyan, Alireza Darrudi, Rajabali Darrudi, Ali Darrudi, Nader Bahman,
Volume 11, Issue 3 (7-2017)
Abstract
Background and Aim: Due to resource constraints and rising costs of health care, recognizing the costs exactly and controlling them are inevitable. Therefore, this study aimed to determine the cost of services rendered in Aboozar health center.
Materials and Methods: This is a descriptive retrospective study and is based on the 2012 financial data. Data entry was done through EXCEL software and analyzed based on activity-based costing system in eight steps.
Results: The results of this study are presented as a “unit cost” of 51 types of services offered in the final activity units of the health center studied. MMR vaccine injection by the vaccination unit with the unit cost of 31,919 Rials and visiting places of production and distribution by Environmental Health Unit with the unit cost of 298,475 Rials are respectively the lowest and highest unit costs of services rendered by the health center studied.
Conclusion: Due to the high share of personnel costs of total expenditure (59%), increased labor productivity, improved access, and integrated units with similar services are also effective in reducing costs.

Comparative Evaluation of Health Services of Pediatric Neurology Patients Using Fuzzy Time-Driven Activity-Based Costing and Traditional Models
Mohammad Reza Haji Ghasemi, Mehdieh Azhdari,
Volume 14, Issue 2 (5-2020)
Abstract
Background and Aim: Neurological disorders occur under the conditions when there is perturbation in one part of the brain or the nervous system.  The increasing outbreak of neurological disorders and its high expenses imposed on society have made the necessity to modify the policies of health care. This study calculated the cost of services for pediatric neurology patients to reduce costs.
Materials and Methods: This quantitative cross-sectional descriptive-analytic case study implemented a Fuzzy Time-Driven Activity-Based Costing(FTDABC) model in treating pediatric neurology patients in 2016. The Wilcoxon nonparametric test was used to test the hypothesis of the research and investigate the significant difference in the cost of services provided to patients in the FTDABC and the traditional costing model.
Results: The results confirmed a meaningful patient services costs in both methods; the cost of patient care using FTDABC model was estimated to be 5,736,843,432 Rials, 41.61% of which goes to overhead and 5.94% goes to idle capacity. Visiting and counseling activities, controlling vital signs, and patient displacement were identified as the most time-consuming activities in the treatment process, respectively.
Conclusion: According to the research findings, it seems necessary to reform human resource management and reduce idle capacity to increase the effectiveness of hospital resources and improve the therapeutic processes. If management can reduce patient displacement activity by 20%, it will result in 2.89% reduction of time and 1.86% of the cost of the treatment process.

Development of the Beyond Activity Based Costing System in Faculty of Management and Medical Informatics of Tabriz: A New Approach for Costing in Higher Education
Javad Mirzaei Nasirabad, Alireza Mahboub Ahari, Mahdi Zeynali, Rasoul Baradaran Hasanzadeh, Mohammad Taghi Bagheri Shadbad,
Volume 15, Issue 1 (3-2021)
Abstract
Background and Aim: Traditional costing systems are not efficient enough to calculate up-to-date costs and analyze training costs in education organizations. The present study was conducted with the aim of establishing an activity-based costing system in Tabriz School of Management and Medical Informatics.
Materials and Methods: The current multi-method study was conducted in academic year 2017-2018, aimed to establish cost accounting system which we called Beyond Activity Based Costing System (BABCS). First, using Business Process Modeling and Notation (BPMN), 3,729 activities inside 384 processes were identified, then illustrated and finalized in Bizagi-Modeler software. Overhead costs, were allocated initially to final activity centers then to cost objects based on the workload and time duration of activities. Data management was conducted in Excel and cost analysis was performed via Dptsco cost accounting platform.
Results: Despite the capability of the ongoing accounting system (Nezam Novin) in registering and description of the budget and spending of the faculty, it still needs to be reviewed and upgraded to achieve the objectives of accrual accounting. The total cost of the faculty in the study year is equal to 61,872,545 thousand Rials, of which 57,159,882 thousand Rials are related to education and 4,812,663 thousand Rials are the share of research activities. Based on the results obtained from the BABCS system, the average cost of each course unit in the college was calculated to be 5,102 thousand Rials and the average cost of student education was calculated to be 356,092 thousand Rials. The maximum and minimum cost of student education related to the field of Master of Management and Reforms in the Health System (MPH) was calculated at 800,130 thousand Rials and the Bachelor of Health Information Technology was calculated at 100,171 thousand Rials.
Conclusion: Tabriz School of Management and Medical Informatics has spent most of its resources on staff salaries and benefits. Establishment of activity-based costing system and its connection with other Portals and database of the university can play an effective role in managing the work flows and improving staff productivity and efficiency of the faculty organization.

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.

Economic Burden of Colorectal Cancer: A Scoping Review
Keyhan Fatehi, Farimah Rahimi, Reza Rezayatmand,
Volume 17, Issue 1 (3-2023)
Abstract
Background and Aim: Colorectal cancer is one of the most common cancers that its incidence and prevalence and so deaths due to this cancer have increased worldwide recently. This study examines the economic burden of colorectal cancer from different perspectives by conducting a scoping review.
Materials and Methods: In this scoping review, by searching Scopus, PubMed, Embase, Cochrane, and Web of Science, the articles reporting the costs of CRC were reviewed. The search was limited to those published in the past years leading up to 2020. In addition to categorizing different aspects of the reviewed paper, per capita costs were adjusted with the purchasing power parity in order to make some comparisons possible. In this study, the calculated costs of retrieved studies were categorized based on the perspective of each study.
Results: Out of 29 studies, only two have reported indirect costs of CRC, and 4 studies have reported both direct and indirect costs. In other studies, only direct costs of CRC have been reported. Nearly 40% of studies calculated CRC costs from the provider’s perspective. The highest reported annual per-patient cost was $175020(PPP-adjusted) which is related to the average annual costs of patients with CRC at the fourth stage in the United States from a provider perspective. The lowest reported amount was $ 954(PPP-adjusted) which was related to average annual inpatient costs in Brazil from a provider perspective.
Conclusion: Due to variations in study characteristics in terms of perspective, type of costs, type of patient included, etc. any comparison between the economic burden of CRC should be made with caution. However, reviewing various aspects of the economic burden of CRC reported in included studies, will provide researchers and policymakers with a better insight into the CRC burden while designing intervention programs will reduce the budget impact of the those programs.

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