The role of activity based costing (ABC) system in governmental hospital services in Iran

Iranian Red Crescent Medical Journal

Volumn 10, Issue 2, 2008, Pages 89-94

  Rajabi, Ahmad ^a  

^a IRAN UNIVERSITY OF SCIENCE AND TECHNOLOGY   (Iran)

Author keywords

Activity based costing; Governmental hospitals; Iran

Indexed keywords

ARTICLE; CALCULATION; CONTROLLED STUDY; DEVELOPING COUNTRY; HEALTH CENTER; HOSPITAL COST; HOSPITAL MANAGEMENT; HOSPITAL SERVICE; HOSPITALIZATION; IRAN; PREVENTIVE HEALTH SERVICE; PUBLIC HOSPITAL;

EID: 69749087894     PISSN: 20741804     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (8)

1. Rajabi A. Applying ABC System for Calculating Cost Price of Hospital Services (Case Study: Shahid Faghihi Hospital of Shiraz). National Project of Ministry of Health, Treatment and Medical Education, June 2003.
2. Namazi M. Study activity based costing in accounting management and its behavior respects. Accounting and audit studies. Seventh Years 1999; 26:71-106.
3. Cooper R, Kaplan RS. ABC measuring the cost of resource usage. Accounting Horizons,1992;pp.2-13.
4. Rajabi A. Aligning TOC with ABC for assigning optimal production. Admin J Isfahan Univ 2004;4:127-152 (In Persian).
5. Rajabi A. Designing and ABC method for calculating cost price of student education in medical majors (case study: Shiraz, Yazd and Fasa Universities of Medical Sciences). National Project Studies of Ministry of Health, Treatment and Medical Education, September 2005.
6. West T, West D. Applying ABC to healthcare. Management Accounting 1997;4:22-33.
7. Mrateau R, Perego K. Appling ABC System for calculating cost price in healthcare. Management Accounting 1998;2:27-39.
8. Eldenburg L, Soderstrom N. Accounting system management by hospital operating in a changing regularity environment. Accounting Review 1995;2:23-41.