Cost-price estimation of clinical laboratory services based on activity-based costing: A case study from a developing country

Background: It is believed that laboratory tariffs in Iran don’t reflect the real costs. This might expose private laboratories at financial hardship. Activity Based Costing is widely used as a cost measurement instrument to more closely approximate the true cost of operations. Objective: This st...

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Bibliographic Details
Main Authors: Ali Mouseli, Mohsen Barouni, Mohammadreza Amiresmaili, Siamak Mirab Samiee, Leila Vali
Format: Article
Language:English
Published: Electronic Physician 2017-04-01
Series:Electronic Physician
Subjects:
Online Access:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC5459275/