Volume 5, Issue 4 (8-2020)                   hrjbaq 2020, 5(4): 211-223 | Back to browse issues page


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Khezri A, Nosratnejad S, Sattari A, Zakaria Zadeh S. Determining the Cost of Hospital Services Using the Top-Down Costing Method. hrjbaq. 2020; 5 (4) :211-223
URL: http://hrjbaq.ir/article-1-449-en.html
Students Research Committee (SRC), Iranian Center of Excellence in Health Management, School of Management and Medical Informatics, Tabriz University of Medical Sciences, Tabriz, Iran. , (arkoroya@gmail.com)
Abstract:   (954 Views)

Introduction: Due to the increase in hospital costs, financial resource management should be able to find efficient methods for calculating income and costs. Therefore, in this study, for the first time, instead of the activity-based costing method, the top-down method was used to determine the cost of MRI services.
Materials and Methods: The present study was a descriptive cross-sectional study in which all MRI services were examined through micro-costing method. The data collection tool was researcher-made information forms. The data were calculated using the accounting technique of sharing the total costs on the services provided, and finally analyzed using Excel software.
Results: A total of 80 different services were identified, with 66.33% of the highest share of costs related to manpower and the lowest share of costs related to the cost of depreciation of medical equipment. Among the MRI services, one-sided and bilateral breast MRI were the most expensive services and lumbar spine MRI was one of the cheapest services in this section.
Conclusion: According to the results of this study, out of all services provided in the MRI department, 24 services were profitable and 56 services were unprofitable, and in general, the MRI department was profitable in terms of the difference between the total tariff and the cost price in the mentioned period.

Author Contribution: All authors contributed equally in this study.
Conflict of Interest/Funding/Supports: The authors declare that have no conflict of interest and funding supports in this study.
Ethical Considerations: All ethical concerns were respected in this study.
Applicable Remarks: To help for introducing new way for estimating cost-benefit in hospitals and health-providing systems.   

Full-Text [PDF 1771 kb]   (216 Downloads)    
Type of Study: Research | Subject: General
Received: 2020/07/15 | Revised: 2020/11/10 | Accepted: 2020/08/24 | ePublished ahead of print: 2020/08/25 | Published: 2020/11/3

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