Cost of CT Scan and Ultrasound Services using the Activity-Based Costing (ABC) Method

Introduction: Activity-based costing system allows organizations to identify the actual cost of their services in terms of related consumed resources as well as increase efficiency of health service organizations. The purpose of this study was to determine the cost of Sonography and CT scan services by Activity-based costing method. Method: In this descriptive-applied study, the cost of 8 common Sonography and CT scan services was calculated using activity-based costing method at Imam Khomeini Hospital in Ahvaz. Data collection tools were lists and forms related to the direct and indirect cost lists of sonography and CT scan services and other related activity centers. To estimate the share of other departments in the studied services, first the shares of costs were determined, then attributable costs were calculated. Results: The highest and lowest deviations from the tariff were related to facial CT scan service (523,000 Rials) and lung CT scan (133,000 Rials) compared to the tariff in 2015, respectively. Also, the actual cost of all ultrasound and CT scan services, except for abdominal and pelvic CT scans, was higher than the government-approved tariff. The highest share of expenses was related to the depreciation cost of capital equipment (1,174,490,000 Rials) and the lowest share was related to the energy cost of consumables of activity centers (952,000 Rials). Conclusion: The cost of most of the Sonography and CT scan services studied is more than the price set in the government-approved tariff table and has significant deviations. Extensive use of costing techniques such as (ABC) is essential to make tariffs more realistic and to continuously improve service delivery.