fa محاسبه‌ی قیمت تمام‌شده‌ی انواع خدمات دندان‌پزشکی ارایه‌شده در مرکز خدمات جامع سلامت فرمان فرمائیان دانشگاه علوم پزشکی تهران با‌استفاده‌از روش هزینه‌یابی بر‌مبنای فعالیت در سال 1397 عمومى General كاربردي Applicable <strong><span style="color:black;"><span style="font-family:B Roya;"><span style="font-size:12.0pt;">مقدمه<em>:</em></span></span></span></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;"> با</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">توجه</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">به اهمیت بهداشت دهان و دندان و پر</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">هزینه</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">بودن خدمات دندان</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">پزشکی، دریافت اطلاعات هزینه</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">ای و محاسبه</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">ی قیمت تمام</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">شده</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">ی انواع خدمات دندان</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">پزشکی در مرکز جامع سلامت می</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">تواند در تخصیص منابع، اصلاح نرخ تعرفه و پوشش بیمه</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">ای این نوع خدمات کارساز باشد. هدف از پژوهش حاضر، محاسبه</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">ی قیمت تمام</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">شده</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">ی انواع خدمات دندان</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">پزشکی ارایه</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">شده در مرکز خدمات جامع سلامت فرمانفرمائیان بود.</span></span></em></strong><br> <strong><span style="color:black;"><span style="font-family:B Roya;"><span style="font-size:12.0pt;">روش کار:</span></span></span></strong><strong><span style="color:black;"><span style="font-family:B Lotus;"> <em>پژوهش حاضر، توصیفی-کاربردی و از نوع هزینه</em></span></span></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">یابی گذشته</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">نگر است. در این پژوهش، قیمت تمام</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">شده</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">ی 9 خدمت دندان</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">پزشکی در واحد دندان</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">پزشکی مرکز خدمات جامع سلامت فرمانفرمائیان دانشگاه علوم پزشکی تهران با</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">استفاده</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">از روش هزینه</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">یابی بر</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">مبنای فعالیت مورد محاسبه قرار گرفت. داده</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">ها براساس مراحل مختلف هزینه</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">یابی برمبنای فعالیت تجزیه و تحلیل شد.</span></span></em></strong><strong><span style="color:black;"><span style="font-family:B Lotus;"></span></span></strong><br> <strong><span style="color:black;"><span style="font-family:B Roya;"><span style="font-size:12.0pt;">یافته</span></span></span></strong><strong><span dir="LTR"><span style="color:black;"><span style="font-size:12.0pt;">‌</span></span></span></strong><strong><span style="color:black;"><span style="font-family:B Roya;"><span style="font-size:12.0pt;">ها:</span></span></span></strong><strong><span style="color:black;"><span style="font-family:B Lotus;"> <em>قیمت تمام</em></span></span></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">شده</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">ی خدمات دندان</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">پزشکی در مطالعه</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;"> حاضر بیش</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">تر از تعرفه</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">های سال 97 بود. بیش</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">ترین سهم هزینه</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">ای از خدمات دندان</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">پزشکی ارایه</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">شده، مربوط به ترمیم با کامپوزیت معادل 1,593,640 ریال و کم</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">ترین هزینه، فلورایدتراپی معادل 210,170 ریال بود. در مجموع هزینه</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">های منتسب</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">به خدمات بخش دندان</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">پزشکی، بیش</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">ترین سهم هزینه</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">ای مربوط به نیروی انسانی با 6/61درصد و به</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">دنبال آن هزینه</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">های مواد مصرفی، هزینه</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">های تسهیم</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">شده، استهلاک تجهیزات و لوازم</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;"> اداری و تعمیرات و مواد غیرمصرفی در رتبه</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">های بعدی قرار داشتند. </span></span></em></strong><br> <strong><span style="color:black;"><span style="font-family:B Roya;"><span style="font-size:12.0pt;">نتیجه</span></span></span></strong><strong><span dir="LTR"><span style="color:black;"><span style="font-size:12.0pt;">‌</span></span></span></strong><strong><span style="color:black;"><span style="font-family:B Roya;"><span style="font-size:12.0pt;">گیری<em>:</em></span></span></span></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;"> مطالعه</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">ی</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong> <strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">حاضر نشان داد که میان قیمت واقعی خدمات در واحد مورد مطالعه و تعرفه</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">ی همان خدمات تفاوت معنی</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">داری وجود دارد. با</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">توجه</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">به سهم بالای هزینه</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">های نیروی انسانی و مواد مصرفی دندان</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">پزشکی، می</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">توان با</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;"> به</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">کارگیری نیروهای طرحی و استفاده از مواد مصرفی با کیفیت داخلی، گام موثری در جهت افزایش بهره</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">وری و کاهش هزینه</span></span></em></strong><strong><em><span dir="LTR"><span style="color:black;">‌</span></span></em></strong><strong><em><span style="color:black;"><span style="font-family:B Lotus;">ها برداشت.</span></span></em></strong><strong><span style="color:black;"><span style="font-family:B Lotus;"></span></span></strong> <span style="color:#3498db;"><strong>The Cost of All Types of Dental Services Presented by Farman Farmaeian Comprehensive Health Services Center at Tehran University of Medical Sciences using Activity-Based Costing Method in 1397</strong></span><br> Ebrahim Jafari Poyan¹, Sara Emamgholipour ¹, Mobarake Alipanah Dolatabad ², Pedram Nourizadeh Tehrani ³*<br> <em>¹</em><em>Department of Health Management and Economics, School of Public Health, Tehran University of Medical Science, Tehran, Iran</em><br> <em>²</em><em>B.Sc. of Health Management, Department of Healthcare Management, School of Allied Medical Science, Tehran University of Medical Sciences, Tehran, Iran</em><br> <em>³</em><em>M.Sc. Student of Health Economics, Department of Health Management and Economics, School of Public Health, Tehran University of Medical Sciences, Tehran, Iran</em><br> <span style="color:#3498db;"><strong>Abstract</strong></span><br> <strong>Introduction:</strong> Owing to the importance of oral health and the high cost of dental care, receiving cost information and calculating the cost of types of dental services at the Comprehensive Health Center can be effective in resource allocation, tariff reform, and insurance coverage of this type of service. This study aimed to calculate the cost of all types of dental services delivered at the Farman Farmaeian Comprehensive Health Services Center.<br> <strong>Methods:</strong> The present study is a descriptive, practical, and retrospective cost-accounting study. In this research, the cost of nine dental services in the dental unit of Farman Farmaeian Comprehensive Health Service Center of Tehran University of Medical Sciences was calculated using a cost-based method based on the activity. The data were analyzed based on the various stages of activity-based costing.<br> <strong>Results:</strong> The price of all types of dental services in this study was more than the tariffs of 1397. The largest cost share of dental services provided at this center was for composite restorations (1,593,640 Rials) and the lowest was the cost of fluoride therapy (210,170 Rials). The total costs related to the dental unit, staffing with 61.6% had the highest share of costs, and after that, the cost of consumable materials, shared costs, depreciation of equipment and office supplies, and maintenance had the largest shares, respectively.<br> <strong>Conclusion:</strong> The present study shows that there is a difference between the actual price of the services of the unit studied and the tariffs for those services. Also, owing to the high share of staffing and dental consumable materials, it is possible to take effective steps to increase the efficiency and reduce costs by using domestic-made and high-quality consumable materials and hiring compulsory designed manpower.<br> <strong>Keywords:</strong> Cost Price; Activity-Based Costing; Health Centers; Dentistry Unit <table border="0" cellpadding="0" cellspacing="0" width="726"> <tbody> <tr> <td style="width:726px;height:105px;"><span style="color:#3498db;"><strong>Please cite this article as follows:</strong></span><br> Jafari poyan E, Emamgholipour S, Alipanah dolat abad M, Nourizadeh Tehrani P. The Cost of All Types of Dental Services Presented by Farman Farmaeian Comprehensive Health Services Center at Tehran University of Medical Sciences using Activity-based Costing Method in 1397. Hakim Health Sys Res. 2019; 22(4): 319-328.</td> </tr> </tbody> </table> &nbsp;<br clear="ALL" > *<strong>Corresponding Author: </strong>No. 9, 22 Bahman Alley, Nematzadeh St., Hengam St., Resalat Sq., Tehran, Iran. Tel: +98-9194260424, Email: pedramnzt@yahoo.com<br> &nbsp; قیمت تمام شده, هزینه یابی برمبنای فعالیت, مرکز جامع خدمات سلامت, واحد دندانپزشکی, تعرفه Cost Price, Activity-Based Costing, Health Centers, Dentistry Unit 319 328 http://hakim.tums.ac.ir/browse.php?a_code=A-10-1487-1&slc_lang=fa&sid=1 ebrahim jaafaripooyan ابراهیم جعفری پویان jaafaripooyan@tums.ac.ir Yes Assistant Professor of Health Care Management, Department of Healthcare Management, School of Allied Medical Science, Tehran University of Medical Sciences, Tehran, Iran هیئت علمی گروه علوم مدیریت و اقتصاد سلامت، دانشکده بهداشت، دانشگاه علوم پزشکی تهران sara emamgholipour سارا امام قلی پور simam724@gmail.com No Assistant Professor of Health Care Management, Department of Healthcare Management, School of Allied Medical Science, Tehran University of Medical Sciences, Tehran, Iran هیئت علمی گروه علوم مدیریت و اقتصاد سلامت، دانشکده بهداشت، دانشگاه علوم پزشکی تهران mobarakeh alipanah dolat abad مبارکه علی پناه دولت آباد mobarakeh.alipanah@yahoo.com No - B.sc of Health Management, Department of Healthcare Management, School of Allied Medical Science, Tehran University of Medical Sciences, Tehran, Iran گروه مدیریت خدمات بهداشتی و درمانی، دانشکده پیراپزشکی، دانشگاه علوم پزشکی تهران Pedram Nourizadeh Tehrani پدرام نوری زاده طهرانی pedramnzt@yahoo.com No Department of Health Management and Economics, School of Public Health, Tehran University of Medical Sciences, Tehran, Iran کارشناسی ارشد اقتصاد بهداشت، گروه علوم مدیریت و اقتصاد بهداشت، دانشکده بهداشت، دانشگاه علوم پزشکی تهران. و مرکز تحقیقات پیشگیری پوسیدگی دندان دانشگاه علوم پزشکی تهران