[Cost Price Estimation of Clinical Laboratory Services in Shafa Hospital based on Activity-based Costing, Kerman, 2011]
Journal of Sabzevar University of Medical Sciences. 2014; 21 (4): 587-595
in Persian
| IMEMR
| ID: emr-181250
ABSTRACT
Background:
Activity-based costing is one of the main methods for operational budgeting which provides the ability to manage and control costs for managers. This study was conducted to estimate the cost price of Shafa hospital laboratory services in Kerman using activity-based costing technique and compared with services tariff.
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Index:
IMEMR (Eastern Mediterranean)
Type of study:
Health economic evaluation
Language:
Persian
Journal:
J. Sabzevar Univ. Med. Sci.
Year:
2014
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