fa هزینه یابی خدمات بهداشتی درمانی بر مبنای فعالیت در مرکز بهداشت مقاله پژوهشی Original Research Article <div style="text-align: justify;"><span style="font-size:18px;"><span style="font-family:Times New Roman;"><strong><span style="color:#ffffff;"><span style="background-color:#16a085;">Background:</span></span></strong></span></span><span style="font-size:16px;"><span style="font-family:Times New Roman;"> Health services&#39; 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.</span></span><br> <strong><span style="font-size:18px;"><span style="font-family:Times New Roman;"><span style="color:#ffffff;"><span style="background-color:#16a085;">Materials and Methods:</span><span style="background-color:#ffffff;"> </span></span></span></span></strong><span style="font-size:16px;"><span style="font-family:Times New Roman;">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. </span></span><br> <strong><span style="font-size:18px;"><span style="font-family:Times New Roman;"><span style="color:#ffffff;"><span style="background-color:#16a085;">Results:</span></span></span></span></strong><span style="font-size:16px;"><span style="font-family:Times New Roman;"> 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.</span></span><br> <strong><span style="font-size:18px;"><span style="font-family:Times New Roman;"><span style="color:#ffffff;"><span style="background-color:#16a085;">Conclusion:</span></span></span></span></strong><span style="font-size:16px;"><span style="font-family:Times New Roman;"> 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.</span></span></div> ACTIVITY-BASED COSTING (ABC), HEALTH CARE COST, DISTRICT HEALTH SERVICE 27 35 http://journal.zums.ac.ir/browse.php?a_code=A-10-1-109&slc_lang=fa&sid=1 Alireza Shoghli علیرضا شغلی 5200319475328460069986 5200319475328460069986 Yes Yadollah Hamidi یدالله حمیدی 5200319475328460069987 5200319475328460069987 No