چاپ صفحه |  صفحه نخست سامانه |  چکیده مقاله |  نویسندگان |  دانلود مقاله | دانشگاه علوم پزشکی تبریز |
| نویسنده ثبت کننده مقاله | علی ایمانی |
| مرحله جاری مقاله | تایید نهایی |
| دانشکده/مرکز مربوطه | دانشکده مدیریت و اطلاع رسانی پزشکی |
| کد مقاله | 59204 |
| عنوان فارسی مقاله | COST ANALYSIS OF STRABISMUS SURGERY BY ACTIVITY BASED COSTING . |
| عنوان لاتین مقاله | COST ANALYSIS OF STRABISMUS SURGERY BY ACTIVITY BASED COSTING . |
| ناشر | 5 |
| آیا مقاله از طرح تحقیقاتی و یا منتورشیپ استخراج شده است؟ | بلی |
| عنوان نشریه (خارج از لیست فوق) | |
| نوع مقاله | Original Article |
| نحوه ایندکس شدن مقاله | ایندکس شده سطح یک – ISI - Web of Science |
| آدرس لینک مقاله/ همایش در شبکه اینترنت | http://www.iioab.org/vol7n10.htm |
| The aim of this study was to estimate the cost of strabismus surgery through activity- based costing (ABC) and compare it with the tariffs approved by the Iranian Ministry of Health. Costing study was conducted in Nikookari Ophthalmology Hospital of Tabriz from April 2014 to April 2015 with a retrospective approach by activity-based costing method (ABC). The required data and information were collected interviewing experts, hospital officials, and relevant units, direct observation of activities, and reviewing the documents in the financial department and HIS software system. Then, the cost of strabismus surgery was estimated using Excel 2013. According to the findings of the present study, the amount and the share of the total costs of the activities identified in the main centers are as following: human resources ($2,818,722), depreciation of medical equipment ($277,233), consumable medicals and supplies ($218,484), building depreciation ($138,004), depreciation of non-medical equipment ($43,640), consumable non-medicals and supplies ($ 26,804), utilities cost ($4,724), and costs of indirect units ($ 864,455). Ultimately, the cost of a strabismus surgery was estimated to be $ 464 which is $ 236 higher than its approved tariff. The difference between the approved tariff and the cost of strabismus surgery in the studied hospitals was considerable. This price gap can negatively affect the performance and quality of services provided by hospitals in the long term. Since the costs of personnel, indirect costs, and depreciation of medical equipment account for 90% of total costs of strabismus surgery, hospital managers should pay more attention to these items in order to improve efficiency of their services and reduce costs |
| نویسنده | نفر چندم مقاله |
|---|---|
| علی جنتی | دوم |
| علی ایمانی | سوم |
| علیرضا جوادزاده | چهارم |
| نام فایل | تاریخ درج فایل | اندازه فایل | دانلود |
|---|---|---|---|
| IIOABJ_7.10_63-69.pdf | 1395/08/12 | 599565 | دانلود |
