Journal:
:iranian journal of radiology
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mohsen bayati department of health management and economics, school of public health, tehran university of medical sciences, tehran, iran; health policy research center, shiraz university of medical sciences, shiraz, iran
alireza mahboub ahari department of health management and economics, school of public health, tehran university of medical sciences, tehran, iran; iranian center of excellence in healthcare management, tabriz university of medical sciences, tabriz, iran
abbas badakhshan department of health management and economics, school of public health, tehran university of medical sciences, tehran, iran
mahin gholipour department of community medicine, golestan university of medical sciences, gorgan, iran; department of community medicine, golestan university of medical sciences, gorgan, iran. tel: +98-2165324531, fax: +98-2188989129
hassan joulaei health policy research center, shiraz university of medical sciences, shiraz, iran
background considerable development of mri technology in diagnostic imaging, high cost of mri technology and controversial issues concerning official charges (tariffs) have been the main motivations to define and implement this study. objectives the present study aimed to calculate the unit-cost of mri services using activity-based costing (abc) as a modern cost accounting system and to fairly ...