Volume 19, Issue 4 (11-2015)                   hmj 2015, 19(4): 275-282 | Back to browse issues page

XML Persian Abstract Print

Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

Abedini, Alinejad. Analysis of the current costing process based on activity-based costing in Lamerd Valiyeasr Hospital. hmj. 2015; 19 (4) :275-282
URL: http://hmj.hums.ac.ir/article-1-1529-en.html
Department of Accounting
Abstract:   (1266 Views)

Introduction: Activity-based costing system is one of the new systems of costing price of products and services for providing the required information for managers. It helps the users with correct and appropriate deciesions. The present study aims at determining the costing price of the services based on activity costing method in Lamerd Valiyeasr Hospital.

Methods: The present study is a cross-sectional and practical study. In this study, 9 activity centers were evaluated based on activity-based costing in Lamerd Valiyeasr Hospital in 2013. Data collecting instruments were check list of the direct and indirect costs of the related activity centers. In this study the costs were evaluated by direct allotment method.


B. Abedini, PhD.

Department of Accounting Hormozgan University

Bandar Abbas, Iran

Tel:+98 9171616269



Results: The results indicate that the costing price in these 9 activity centers is more than the tariff rate enacted in 2011-2012 with a significant difference.

Conclusion: The present study showed that there is a significant difference between the real price of the studied activities and the enacted traiffs. The costing price of the services can be reducted by improving functions, specially, by revising human resource management actions and also by standardizing the services utilization to reduce the utilizing costs.

Keywords: Costing Price – Activity-Based Costing - Hospital
Citation: Abedini B, Alinejad V. Analysis of the current costing process based on activity-based costing in Lamerd Valiyeasr Hospital. Hormozgan Medical Journal 2015;19(4):275-282.
Full-Text [PDF 646 kb]   (353 Downloads)    
Type of Study: Research | Subject: General
Received: 2016/03/6 | Accepted: 2016/03/6 | Published: 2016/03/6

Add your comments about this article : Your username or Email:

Send email to the article author