The Calculation of the Costs of CT-scan Services at Shahid Rajaei Hospital in Qazvin, Iran Using the ABC Model and Comparison with the Tariff of the Iranian Ministry of Health
Abstract:Background: Cost analysis is an effective approach for planners and health system managers to address the issues regarding the increased shortage of resources. Activity-based costing (ABC) is a new system with various applications in daily service activities, the use of which is expanding for the estimation of real costs. Objectives: The present study aimed to calculate the total costs of CT-scan services in Shahid Rajaei Hospital of Qazvin, Iran using the ABC model and compared the results with the ta… Show more
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