Résumé
Activity Based Costing [ABC] is a method to illustrate cost of products and is capable to provide non-financial information to improve efficiency of organizations. The Aim of this study is to determine cost of radiology and sonography services and to demonstrate difference between fees and cost in public sector. We analyzed more than 100 different radiology and sonography services using work and time study to determine dedicate time and resource for each service in radiology ward of Hafez hospital. Total cost of overhead centers was allotted to services using concurrent equation method after calculation. Monte Carlo simulation method has been used to calculate confidence interval of each cost price. Estimated cost price has been showed in details that included activities description, kind, amount and cost of material, equipment and energy consumed by each service. Also we calculated building depreciation and amount of total cost allotted to each service from overhead centers such as management, accounting and so on. Fees 36678 and 42038 respectively for radiology and sonography services. Our results indicated that main components of cost were human resource [48%], overhead cost [27%], equipment depreciation cost [14%] and material cost [11%]. Due to low productivity, cost of service was higher then received fees. So, for overhead cutting, the best was is increasig service volume. Finally we must mention that for making fees move realistic and imporoving service level use of ABC system is a necessity