Calculation and unit cost analysis of health care services delivered in shahriar S.A.bakhshi health center by Activity Based Costing 2006

Introduction: Health care unit cost is as base for budgeting of function, determining real tariff, and privatization in health sector. Nevertheless, in our country, there is no specific approach for it. This study used Activity Based Costing (ABC) to calculate unit cost of health care services deliv...

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Bibliographic Details
Main Authors: F Ebadi Fard Azar F, H A Gorji, R Esmaeili
Format: Article
Language:fas
Published: Iran University of Medical Sciences 2006-04-01
Series:مدیریت سلامت
Subjects:
Online Access:http://jha.iums.ac.ir/article-1-302-en.html