محاسبه قیمت تمام شده خدمات بخش رادیولوژی بیمارستان شفای شهر کرمان بر اساس روش هزینه یابی بر مبنای فعالیت در سال 1389

Background: activity based costing is widely used as a cost measurement instrument to more closely approximate the true cost of operations. this study was aimed to estimate radiology services total cost in shafa hospital, kerman. methods: this practical research was done by descriptive method in a cross-sectional and retrospective form during year 2010. data was collected trough direct observation, interviews and information sheets of hospital. cost price of radiology services calculated by using activity based costing method and excell software. results: personnel cost involved 55.70 % from total costs in the radiology department that is the highest share of department costs. consuming materials obtained 7/57 % of department costs. nutrition cost’s share was 1/23%. water, electricity and telephone costs were /32 % from total cost. also, the depreciation cost equals 14/96% of total costs. total cost in this ward was 1396273212 rials from which 97/68% is related to direct costs and 2/32 % to indirect costs.conclusion: the results of research indicated that we can reduce the services cost price by improving performance management, especially human resource management initiatives and standardization of consumptions to reduce the consuming materials coat.