Analysis of the Current Costing Process Based on Activity-Based Costing in Lamerd Valiyeasr Hospital

AUTHORS

Beizhan Abedini 1 , * , Vahied Alinejad 2

1 Assistant Professor Department of Accounting, Hormozgan Univerisy, Bandar Abbas, Iran.

2 MSc of Accounting, Hormozgan Univerisy, Bandar Abbas, Iran.

How to Cite: Abedini B, Alinejad V. Analysis of the Current Costing Process Based on Activity-Based Costing in Lamerd Valiyeasr Hospital, Hormozgan Med J. 2015 ; 19(4):e87586.

ARTICLE INFORMATION

Hormozgan Medical Journal: 19 (4); e87586
Published Online: October 18, 2015
Article Type: Research Article
Received: June 25, 2015
Accepted: October 18, 2015

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Abstract

Introduction: Activity-based costing system is one of the new systems of costing price of
products and services for providing the required information for managers. It helps the users
with correct and appropriate deciesions. The present study aims at determining the costing
price of the services based on activity costing method in Lamerd Valiyeasr Hospital.
Methods: The present study is a cross-sectional and practical study. In this study, 9 activity
centers were evaluated based on activity-based costing in Lamerd Valiyeasr Hospital in
2013. Data collecting instruments were check list of the direct and indirect costs of the
related activity centers. In this study the costs were evaluated by direct allotment method.
Results: The results indicate that the costing price in these 9 activity centers is more than
the tariff rate enacted in 2011-2012 with a significant difference.
Conclusion: The present study showed that there is a significant difference between the
real price of the studied activities and the enacted traiffs. The costing price of the services
can be reducted by improving functions, specially, by revising human resource management
actions and also by standardizing the services utilization to reduce the utilizing costs.

Keywords

Costing Price – Activity-Based Costing – Hospital

© 2015, Hormozgan Medical Journal. This is an open-access article distributed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/) which permits copy and redistribute the material just in noncommercial usages, provided the original work is properly cited.

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