Rohollah Kalhor - Social Determinants of Health Research Center, Qazvin University of Medical Sciences, Qazvin, Iran
Saeed Norouzi - Qazvin University Of Medical Sciences, Qazvin, Iran
Mohammad Zakaria Kiaei - Social Determinants of Health Research Center, Qazvin University of Medical Sciences, Qazvin, Iran
Majid Emami - Qazvin University Of Medical Sciences, Qazvin, Iran
Yazdan Maleki - Qazvin University Of Medical Sciences, Qazvin, Iran
Fatemeh Darzi Ramandi - Qazvin University Of Medical Sciences, Qazvin, Iran

Background: Cost analysis is an effective approach for planners and health system managers to address the issues regarding theincreased shortage of resources. Activity-based costing (ABC) is a new system with various applications in daily service activities, theuse of which is expanding for the estimation of real costs.Objectives: The present study aimed to calculate the total costs of CT-scan services in Shahid Rajaei Hospital of Qazvin, Iran usingthe ABC model and compared the results with the tariffs approved in ۲۰۱۶.Methods: This descriptive, applied research was conducted retrospectively. The total costs of CT-scan services were calculated usingthe ABC model and compared with the tariffs approved in ۲۰۱۶. Data were collected using checklists based on the hospital informationsystem, observations, and interviews. Data analysis was performed in SPSS version ۲۳ and Microsoft Excel software using thenon-parametric Wilcoxon test.Results: The total costs of the CT-scan unit in the given year (۲۰۱۶ - ۲۰۱۷) was estimated at ۳۹۸,۳۸۰.۰۷ dollars, with the largest shareof the total costs in the human resources (۵۷.۹%), consumed materials (۲۳.۴%), and overhead (۱۸.۷%), respectively. No significantdifference was observed between the total costs based on the ABC system and tariffs of these services.Conclusions: According to the results, the lack of a difference between the total costs and government tariffs suggested that earningsshould be higher than the costs of these services, and these units could become profitable through proper cost control measures.

Costing, Activity-Based Costing, CT-Scan Services, Public Sector, Government Tariffs, Iran