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 tariffs approved in 2016. Methods: This descriptive, applied research was conducted retrospectively. The total costs of CT-scan services were calculated using the ABC model and compared with the tariffs approved in 2016. Data were collected using checklists based on the hospital information system, observations, and interviews. Data analysis was performed in SPSS version 23 and Microsoft Excel software using the non-parametric Wilcoxon test. Results: The total costs of the CT-scan unit in the given year (2016 - 2017) was estimated at 398,380.07 dollars, with the largest share of the total costs in the human resources (57.9%), consumed materials (23.4%), and overhead (18.7%), respectively. No significant difference was observed between the total costs based on the ABC system and tariffs of these services. Conclusions: According to the results, the lack of a difference between the total costs and government tariffs suggested that earnings should be higher than the costs of these services, and these units could become profitable through proper cost control measures.