تعیین بهای تمام شده یک واحد عمل جراحی آپاندیس با استفاده از روش هزینه یابی بر مبنای فعالیت در بیمارستان شهید صدوقی یزد در سال 1390

Introduction: Activity-based cost evaluation is used as a tool for accurate assessment and calculation of the cost of any operation. The aim of the present study was to estimate the cost of a single appendix surgery in Yazd Shaid Sadoughi Hospital using activity-based cost evaluation in 2011. Methods: This is an applied research that is descriptive, cross-sectional and retrospective. Data were collected by interviewing hospital officials and other concerned departments, observing surgery section activities and investigating documents and the existing documents in Administrative and Logistics department. Then to estimate the contribution of other sectors in the surgery services sector, primarily apportionment was determined and then using two-way partitioning method (maths), estimated costs and using activity-based cost evaluation approach, cost was calculated using excel software in one appendix surgery unit. Results: Based on the present study findings, the cost of one appendix surgery unit was calculated to be about 3,814,449 Rials including the cost of direct wage to be about 1,099,593 Rials (%29 of total cost share), the cost of medicine and direct consuming materials around1,162,946 Rials (% 30 of total cost share) and extra costs about 1,551,910 Rials (41% total cost share). Conclusions: Based on the present study, it is possible to improve the performance, especially the reform of human resource management practices and standardization of consumption in order to reduce consumer and service costs.