Introduction: Activity-based costing system is one of the new systems of costing price of products and services for providing the required information for managers. It helps the users with correct and appropriate deciesions. The present study aims at determining the costing price of the services based on activity costing method in Lamerd Valiyeasr Hospital. Methods: The present study is a cr...

INTRODUCTION In the context of the current human resources for health (HRH) crisis, the need for comprehensive Human Resources Development Plans (HRDP) is acute, especially in resource-scarce sub-Saharan African countries. However, the financial implications of such plans rarely receive due consideration, despite the availability of much advice and examples in the literature on how to conduct H...

Introduction. Costing evidence is essential for policy makers for priority setting and resource allocation. It is in this context that the clinical trials of ARVs and cotrimoxazole provided a costing component to provide evidence for budgeting and resource needs alongside the clinical efficacy studies. Methods. A micro based costing approach was adopted, using case record forms for maintaining ...

financial management systems follow triple goals of financial stability and discipline, strategic allocation of resources and operational efficiency. these triple goals are known as triple framework. medium term expenditure framework (mtef) of government is a process taken in order to achieve the triple goals mentioned in many countries over the world during recent years. in this process, the g...

HE objective of this study is to investigate the effectiveness of an Activity Based Costing (ABC) model in predicting aggregate budgeted cost for the utilities department in a local government. In the past few years, there has been a pressure on the city officials to reduce the costs. This is forcing cities to re-examine their current allocation of resources to various activities. We examine th...

The past two decades have witnessed a growing interest for performance management and budgeting reforms in response to louder public demands for government accountability in industrial countries. These reforms are intended to transform public budgeting systems from inputs control to an output and/or outcome focus in the interest of improving operational efficiency and promoting results-oriented...

Objectives This study aimed to estimate the cost of smear-positive drug-susceptible pulmonary tuberculosis (TB) treatment of the patients in the Azadshahr district, Golestan Province, Iran. Methods In this retrospective study, all new smear positive pulmonary TB patients who had been registered at the district's health network between April, 2013 and December, 2015 and had successfully comple...