Computing cost price the Medical diagnostic Services of Hormone section of the central laboratory in Iran’s East Azerbaijan Province in 2013

Abstract

Abstract Background: The analysis of cost can promote the management performance in budgeting, strategic planning, privatization, accrual accounting and in overall performance of an organization. Objective: This study analysis and estimated the unit cost of laboratory services of hormone sector of East Azerbaijan central laboratory using activity-based costing in 2013. Material and methods: This study is conducted as cross-sectional and retrospective. For this purpose resources and activities of the hormone sector were selected. The study was conducted in two scenarios with basic information and sensitivity analysis. The data gathered using forms, financial and laboratory software, interviews and direct observation which eventually an analysis were performed using the software Excel 2010 and the unit cost were calculated and the finally compared with government approved tariffs. Results: The results shows that the highest and lowest references are specific kits 54.21%, energy expense 0.3% of total costs related to Hormone sector respectively. The highest cost was due to Growth hormone (GH) testing and the lowest cost was due to Thyroid (TSH) testing. Conclusion: According to the high volume of patients reception and consequently the deployment of skilled human resource and specialized equipment, In the case of modernization (building) and equipping the laboratory or privatization price difference will be finished by 9% rate approved tariffs Which if not amended, central laboratory will not be able to continue activities. This requires managers to pay more attention to improve performance, especially in the field of human resources; Standardization and elimination of unnecessary consumption can be reduced unit cost of services. Key words: Activity-Based Costing, central laboratory, Hormone sector