Application Of Activity-Based Costing Method in The Eestimate of Cataract Surgery Cost

Objective: Hospital managers need to have accurate information about actual costs make efficient and effective decisions. Activity-based costing (ABC) is put forward as an alternative, more method calculate the cost of medical treatment. The objective this paper application activity-based estimate cataract surgery in ophthalmic hospital. Methods: present descriptive-analytical study was carried out at hospital, February March 2021, Iran. Surgical operations for cataracts were considered. required data collected through conducting interviews with experts relevant units, direct observation activities, analysis documents financial department, hospital system (HIS) software surgical estimated by (ABC). Results: According findings, amount share total activities identified main centers follows: human resources 54.24% which highest costs; consumables 32.57% second costs. Conclusions: research results showed that regard administrators should design implement a comprehensive operational planning