شنبه 31 شهریور 1403
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دوره 10، شماره 41 - ( 10-1381 )
جلد 10 شماره 41 صفحات 35-27 |
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Shoghli A, Hamidi Y. Activity-Based Costing Of Health Services In Zanjan District Health Service (1999-2000). J Adv Med Biomed Res 2002; 10 (41) :27-35
URL: http://journal.zums.ac.ir/article-1-336-fa.html
URL: http://journal.zums.ac.ir/article-1-336-fa.html
شغلی علیرضا، حمیدی یدالله. هزینه یابی خدمات بهداشتی درمانی بر مبنای فعالیت در مرکز بهداشت. Journal of Advances in Medical and Biomedical Research. 1381; 10 (41) :27-35
چکیده: (170084 مشاهده)
Background: Health services' cost is a determinant factor in policy making and strategy formulating. Activity- based costing (ABC) is a new costing method that was used in this study to analyse the costs of health services in Zanjan district in the financial year 1999-2000.
Materials and Methods: In this descriptive study primarily all of Zanjan DHS`s processes were identified and categorized in four levels, including: organization supporting level, health program supporting level, homogenous health activities supporting level and health services performing level. The financial informations of Zanjan DHS was recorded by a standard software. In order to calculate the cost of each service, data related to the frequency of performed service and average time spent for service performance were collected. Then, the cost of each identified process was calculated and classified based on the above mentioned levels. Finally, the cost of each service was calculated by tracing it from the related three sustained activity levels and adding direct resources expenses to it.
Results: The most and least expensive services were assessed to be visiting industrial factories and physical examination of urban students. At the organization supporting level the most expensive service was issuing the staff papers and the cheapest service was issuing the official missions documents. Drug educational process related programs and the disease planning were the most expensive and cheapest services at the level of health program support respectively. At the last level, industrial health activities and repaired maintenance were the most expensive services in contrast to drug related subjects and housekeeping which appeared to be the cheapest services.
Conclusion: With the exception of unit level costs, the costs in other levels of services were considered to be overheads. Regarding the ability of ABC method to separate the types of costs, it is possible to increase the productivity of health services by this method. Applying of ABC in health services pricing is recommended.
Materials and Methods: In this descriptive study primarily all of Zanjan DHS`s processes were identified and categorized in four levels, including: organization supporting level, health program supporting level, homogenous health activities supporting level and health services performing level. The financial informations of Zanjan DHS was recorded by a standard software. In order to calculate the cost of each service, data related to the frequency of performed service and average time spent for service performance were collected. Then, the cost of each identified process was calculated and classified based on the above mentioned levels. Finally, the cost of each service was calculated by tracing it from the related three sustained activity levels and adding direct resources expenses to it.
Results: The most and least expensive services were assessed to be visiting industrial factories and physical examination of urban students. At the organization supporting level the most expensive service was issuing the staff papers and the cheapest service was issuing the official missions documents. Drug educational process related programs and the disease planning were the most expensive and cheapest services at the level of health program support respectively. At the last level, industrial health activities and repaired maintenance were the most expensive services in contrast to drug related subjects and housekeeping which appeared to be the cheapest services.
Conclusion: With the exception of unit level costs, the costs in other levels of services were considered to be overheads. Regarding the ability of ABC method to separate the types of costs, it is possible to increase the productivity of health services by this method. Applying of ABC in health services pricing is recommended.
نوع مطالعه: مقاله پژوهشی |
دریافت: 1387/7/7 | پذیرش: 1396/3/28 | انتشار: 1396/3/28
دریافت: 1387/7/7 | پذیرش: 1396/3/28 | انتشار: 1396/3/28
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