Estimating of Cost Price of Services at Neonatal Intensive Care Unit by Activity-based Costing

Introduction: One of the objectives of each system is cost of management and costing to help the organizations to provide high quality goods and services at a competitive environment. The present study was done to computing of cost price of hospital services at the NICU section of according to activity-based costing (ABC) method. Methods: This is a cross-sectional study. The costing of hospitalization was calculated based on activity at the Bent-Al-Hodi hospital of Bojnourd in 2015. The data was collected by observation, interview and review of documents and records. Data were analyzes according to activity-based costing (ABC) method using the Excel software. Results: In this study the costing of provided services by the NICU section was 37/292/952/569 Rials, equivalent to 13.6% out of the total of costs of hospital. 76.45%, 1.44%, 21.24% and 0.87% of the costing were related to staff compensation, materials and consumables, indirect overhead and expenses direct overhead respectively. The cost of one-day hospital bed occupied by a patient was calculated about 8,609,905 Rials Conclusions: The Majority of the costs of the NICU service is consist of the costing of staff services charge. Hence, optimal use of resources and staffs help to increasing productivity and more services as well. Usage of the proper consumption patterns in equipment and materials can have a huge impact on decreasing of the cost price.