Unit-Cost Calculation of Delivered Services Based on Activity Based Costing (ABC) Method Compared with Approved Tariffs in Physiotherapy Department of Sina Hospital Affiliated to Tehran University of Medical Sciences in 2013-2014
Background: Todays, hospitals are facing with shortage of resources and increasing costs challenges, So, cost information and cost calculation of hospital delivered services can be effective in efficient resources allocation and tariff rates reforming and budget. This study aimed at calculating the...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Tehran University of Medical Sciences
2016-06-01
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| Series: | بیمارستان |
| Subjects: | |
| Online Access: | http://jhosp.tums.ac.ir/article-1-5525-en.html |