Introduction: Time-Driven Activity-Based Costing is one of the best ways to allocate resource costs which is rarely used in Iran. The purpose of this study was to compare the cost of an ICU Day bed based on timely activity and its comparison with the traditional cost of absorbing in Khansari Arak hospital in Arak
Methods: This is an applied, cross-sectional study. To calculate the cost of an ICU Day bed the financial statements for the year of 2015 Khansari Hospital were used. Data collected using Excel and SPSS 16 software was calculated and with Man whiny test was analyzed.
Results: Calculate the cost of an ICU Day bed based on time-based costing Indicates the existence of unused capacity in this section, meaningful discrepancy with price. The cost was a traditional absorption and there was a significant difference between the Ministry of Health’s appropriateness. 
The comparison of costing based on time-oriented activity was 13,190,589 Rials with the traditional absorption costing method was 13,904,248 Rials, which had no significant difference (p=0.684). The total cost of an ICU day bed on a time-based basis has decreased more than the traditional absorption cost.
Conclusion: The cost of services provided based on time-based activity provides more realistic information about costs, and hospitals can achieve greater efficiency and reduce costs while obtaining unused capacities.