RESUMO
Challenges and obstacles in health system resources are the most important subjects in this area. Calculating the total cost of outputs [expenditures] by activity based technique is one step to improvement the performance. This study has performed for accounting the total cost of services in diagnostic wards in Ghazvin medical university and health services in 1386. This is a cross sectional and descriptive study. One hospital has been randomly selected from four hospitals in the city. Data was gathered by the ministry of health's standard forms. Data analyzed by activity based technique and total cost of each point [unit] were extracted. For each package of service, total cost was 57700R in Radiology and Sounography; and in Audiometry and EEG, 123800R. 68% of hospital activity expenditures were for personnel and the remained [32%] for nonpersonnel expenses. Extracting the total cost of expenditures with activity based technique helps hospital managers to prevent undesirable cost errors, to improve the services and to decrease the expenditures