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kahen S, darabi R. The Intensive Care Unit Bed-Day Prime Cost in Dr.Sapir Charity Hospital Tehran in 2014; Activity-Based Costing Method. Hakim 2018; 21 (2) :130-138
URL: http://hakim.tums.ac.ir/article-1-1894-en.html

Background: The cost of the hospital and the determination of the patient’s bed-day are in accordance with the needs of health and medical managers. The purpose of this study was to calculate the cost of bed-day of the intensive care unit (ICU) of Dr. Sapir Charity Hospital in Activity-Based Costing Method and compare it with the tariffs approved by the Ministry of Health and Medical Education.
Methods: The type of research is applied and data collection tool is library and field. The statistical society is the cost of the financial statements of the hospital and the cases of patients admitted to the intensive care unit. Determination of the cost of the day of the ICU in 2014 was calculated using the Activity-Based Costing Method, and Microsoft Excel 2007 software.
Results: The calculations show that the cost of ICU services is 13416075195 Rials, in which direct wages cost and overhead costs are 33% and 67%, respectively. Also, the patient’s bed-day cost, by the Activity-Based Costing Method, 5250910 Rials.
Conclusions: The main reason for the difference in calculating the cost of the study in relation to the various studies is the number of hospitalized patients, the occupational day, and the amount of costs incurred in the hospital. It was found that the cost of the flat day is higher than the approved tariff.