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...

Full description

Bibliographic Details
Main Authors: nasrin Shaarbafchi zade, alireza jabbari, mehri hashemian
Format: Article
Language:fas
Published: Tehran University of Medical Sciences 2019-08-01
Series:بیمارستان
Subjects:
Online Access:http://jhosp.tums.ac.ir/article-1-6119-en.html