Comparing the costs of radiology and CT-scan services in two hospitals affiliated to Isfahan University of Medical Sciences with approved tariffs and studying resource capacity using Time- Driven Activity Based Costing (TDABC) Method
Background: Calculating the cost of services enables the existing resources to be used in the most efficient and effective way possible. Time- Driven Activity Based Costing is a method that, in addition to costing, also calculates the efficiency and unused capacity of resources. The purpose of this...
Main Authors: | , , |
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Format: | Article |
Language: | fas |
Published: |
Tehran University of Medical Sciences
2019-08-01
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Series: | بیمارستان |
Subjects: | |
Online Access: | http://jhosp.tums.ac.ir/article-1-6119-en.html |