RT - Journal Article T1 - Applying activity-based costing to determine the final costs of radiology services in Shiraz, Iran: a concurrent equations approach JF - JRH YR - 2019 JO - JRH VO - 9 IS - 4 UR - http://jrh.gmu.ac.ir/article-1-772-en.html SP - 309 EP - 314 K1 - Cost Allocations K1 - Cost-Benefit Analysis K1 - Cost Sharing K1 - Health Care Costs K1 - Hospital Costs K1 - Hospital Radiology Department AB - The Activity-Based Costing (ABC) method possesses the capability to identify the costs accurately and provide non-financial information for improving system function and increasing its efficiency. The present study aimed to calculate the final costs of radiology services to determine the final costs deviation from the enacted tariffs. This study was a retrospective cross-sectional analysis of radiology final costs for 19 different types of radiology services (1077 stereotypes) at the hospital in Shiraz, Iran. The required data was collected through reports, specified forms, interviewing with hospital personnel and authorities as well as direct observation of hospital activity centers. The final costs of the radiology services were determined using the activity-based costing method as well as the cost sharing of activity centers through concurrent equations technique. The results showed a great amount of loss for all provided services in this center. The Mean tariff of the services equaled 625,626 Rials while the mean final cost of the provided services equaled 3,036,390 Rials. So, the findings of this study show an average loss of 2,410,764 Rials for each service. LA eng UL http://jrh.gmu.ac.ir/article-1-772-en.html M3 10.29252/jrh.9.4.309 ER -