تعداد نشریات | 25 |
تعداد شمارهها | 932 |
تعداد مقالات | 7,652 |
تعداد مشاهده مقاله | 12,494,378 |
تعداد دریافت فایل اصل مقاله | 8,885,771 |
بررسی مقایسهای بهای تمام شده فرآیند درمان بیماران گوارش اطفال با استفاده از مدلهای بهایابی بر مبنای فعالیت زمانگرا و سنتی (مورد مطالعه: بیمارستان شهید صدوقی یزد) | ||
حسابداری و منافع اجتماعی | ||
مقاله 7، دوره 10، شماره 3 - شماره پیاپی 38، مهر 1399، صفحه 135-156 اصل مقاله (1.17 M) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.22051/ijar.2020.27016.1523 | ||
نویسندگان | ||
محمد رضا حاجی قاسمی1؛ مهدیه اژدری* 2 | ||
1دانشجوی دکتری گروه حسابداری، دانشگاه ملی تاجیکستان، دوشنبه، تاجیکستان | ||
2کارشناسی ارشد گروه حسابداری، دانشگاه علم و هنر، یزد، ایران | ||
چکیده | ||
الزامات قانونی وکمک به تصمیمگیری مدیریت درمانی، اهمیت استفاده از روش مناسب بهایابی در بیمارستآنهای دولتی را بیش از پیش نمایان ساخته است. پژوهش حاضر از نوع پژوهشهای کاربردی توسعهای است که به محاسبه بهای تمام شده خدمات ارائه شده به بیماران گوارش اطفال بیمارستان شهید صدوقی یزد در سال 1396 پرداخته است. نتایج پژوهش نشان داد که هزینههای سربار و هزینه ظرفیت بلااستفاده سربار به ترتیب 68/44% و 22/10% از کل هزینههای فرآیند درمان را به خود اختصاص داده است. ظرفیت عملی بلااستفاده رستههای شغلی درگیر در فرآیند درمان شامل پزشک، دستیار، کارورز، پرستار، منشی، تکنسین تصویربرداری و آزمایشگاه به ترتیب معادل، 4283، 5134، 7239، 5904، 282، 580 و 440 دقیقه بود. یافتههای پژوهش ضمن تأیید معنیداری بهای تمام شده خدمات ارائه شده به هر دو روش بهایابی نشان داد، سیستم سنتی با نادرست نشان دادن برخی از خدمات ارائه شده به بیماران منجر به تصمیمگیری اشتباه مدیریت خواهد شد. همچنین، مدل زمانگرا، با استفاده از معادلات زمانی میتواند بهای تمام شده خدمات را بهطور صحیحتری، گزارش نماید. | ||
کلیدواژهها | ||
بهایابی بر مبنای فعالیت زمانگرا؛ خدمات درمانی؛ ظرفیت بلااستفاده؛ گوارش اطفال | ||
عنوان مقاله [English] | ||
Comparative Examination of the Treatment Costs of Pediatric Digestion Patients Using Time-Driven Activity-Based Costing and Traditional Models (Case Study: Shahid Sadoughi Hospital, Yazd) | ||
نویسندگان [English] | ||
Mohammadreza Hajighasemi1؛ Mahdieh Azhdari2 | ||
1Department of Economic and Accounting, Tajik National University, Tajikistan | ||
2Accounting,Science & Art University,yazd,Iran | ||
چکیده [English] | ||
Legislative requirements and helping to make decision in health management, the importance of using the proper costing method in public hospitals has become increasingly evident. The present study is a kind of developmental applied research that has calculated the cost of services in pediatric gastrointestinal ward patients in Shahid Sadoughi Hospital of Yazd in 2017. The results showed that the overhead costs are 44.68% and the overhead idle capacity costs are 10.22% allocated total costs of the treatment process. The practical unused capacity of the relevant career involved in the treatment process are indicated respectively 4283, 5134, 7239, 5904, 282, 580 and 440 minutes, physician, assistant, intern, nurse, secretary, vector illustration technician and laboratory. The findings research by confirming the significant cost of services in these two costing methods, showed that the traditional system would lead to mistakes of management decisions as result of wrong cost indication. Therefore, the time driven model is more accurately reported the cost of services by using time equations. | ||
کلیدواژهها [English] | ||
Idle capacity, Healthcare, Pediatric Gastroenterologist, Time-driven activity-based costing | ||
مراجع | ||
Afshari, M. , Rostampour, S. , Pur-Rostam, A. , & Karanibahador, R. (2017). Evaluating the Cost and Income of Hospitals Under Department of Medical Sciences and Healthcare Services of Maragheh. The First National Conference of Organizational Change and Innovation with Resistance Economy Approach. Iran, Mashhad University of Medical Sciences. ( In Persian) Alamshah, A. (2017). Calculating the Cost of Services of Laboratory in Alami Herandi Clinic of Isfahan Social Security Organization Using Time-Driven Activity-Based Costing and Comparing it with the Approved Tariffs in 2015. Journal of Health Accounting,6 (1) , 88-110. (In Persian) Aminlu, H. , & Farzan, H. (2015). Rules and regulation requirment related to board of trustees of medical sciences and health services of the country and affilated institutions. Tehran: published in ministry of health and health education. (In Persian) Andreasen, S. E. , Holm, H. B. , Jørgensen, M. , Gromov, K. , Kjærsgaard-Andersen, P. , & Husted, H. (2017). Time-driven activity-based cost of fast-track total hip and knee arthroplasty. The Journal of arthroplasty, 32 (6) , 1747-1755. Bauer-Nilsen, K. , Hill, C. , Trifiletti, D. M. , Libby, B. , Lash, D. H. , Lain, M. ,... & Showalter, T. N. (2018). Evaluation of delivery costs for external beam radiation therapy and brachytherapy for locally advanced cervical cancer using time-driven activity-based costing. International Journal of Radiation Oncology* Biology* Physics, 100 (1) , 88-94. Bruggeman, W. , Everaert, P. , Anderson, S. R. , & Levant, Y. (2005). Modeling logistics costs using Time-Driven ABC: a case in a distribution company. Conceptual Paper and Case Study. Demeere, N. , Stouthuysen, K. , & Roodhooft, F. (2009). Time-driven activity-based costing in an outpatient clinic environment: development, relevance and managerial impact. Health policy, 92 (2-3) , 296-304. Ebadi Fard Azar, F. , A Gorji, H. , & Esmaeili, R. (2006). Calculation and unit cost analysis of health care services delivered in shahriar SA bakhshi health center by Activity Based Costing 2006. Journal of Health Administration, 9 (23) , 31-40. (In Persian) Esmailzadeh Muqerri, A. , Kurdlu’i, H. R. , Nuri, M. (2015). Examination the Application of Time-Driven Activity-Based Costing (TDABC) System in Sina Bank. Journal Mudiriyyat Kasb-o Kar,7 (27) , 81-99. (In Persian) Everaert, P. , Bruggeman, W. , Sarens, G. , Anderson, S. R. , & Levant, Y. (2008). Cost modeling in logistics using time‐driven ABC. International Journal of Physical Distribution & Logistics Management. Islamic Parliament Research Center of the Islamic Republic of Iran. (1983). The Law Against Radiation Protection. Tehran: The Publication Islamic Parliament Research Center of the Islamic Republic of Iran. (In Persian) Islamic Parliament Research Center of the Islamic Republic of Iran. (2018). The Law of 2018 National Budget. Tehran: The Publication Islamic Parliament Research Center of the Islamic Republic of Iran. (In Persian) Islamic Parliament Research Center of the Islamic Republic of Iran. (2019). The Law of 2019 National Budget. Tehran: The Publication Islamic Parliament Research Center of the Islamic Republic of Iran. (In Persian) Kaplan, R. S. , & Anderson, S. R. (2007). The speed-reading organization. Kaplan, R. S. , & Anderson, S. R. (2007). Time-driven activity-based costing: a simpler and more powerful path to higher profits. Harvard business press. Keshavarzi, A. , Foroughi, M. , & Mokhtarzadegan, R. (2012). Regulation on the professional training in cilinical medical courses. Collected from existing law and regulations of medical science. Shiraz: university and health services in Fars province. (In Persian) Khalifeh soltani, A. , & Mirzaei kalani, M. (2013). The Implementation of the Time-Driven Activity Based Costing Model In the Manufacturing Companies. Management Accounting, 5 (15) , 83-102. (In Persian) Mohebbi, M. , & Talebnia, Gh. (2016). The Comparison of the Cost Price of Services Provided to Diabetic Patients Using Time-Driven Activity-Based Costing and Traditional Methods in Nader Kazemi Shiraz Health Center. Journal of Health Accounting, 5 (1) , 43-59. (In Persian) Mohseni, A. , & Rahmanian Koushkaki, A. (2017). Examination of Time-Driven Activity-Based Costing and Traditional Costing in Pharmaceutical Companies. The Second International Accounting and Management Conference. Iran, Tehran. (In Persian) Mohseni, A. , & Rahmanian Koushkaki, A. (2018). Taking Time-Driven Activity-Based Costing to Identify Better Actions in Academic Libraries (Case Study: Kashan University Library). Research in Accounting and Auditing, 8 (3) , 1-20. (In Persian) Nabelsi, V. , & Plouffe, V. (2019). Breast cancer treatment pathway improvement using time‐driven activity‐based costing. The International Journal of Health Planning and Management, 34 (4) , e1736-e1746. Namazi, M. , Ghaffari, M. J. , & Ebrahimzade Karizaki, M. (2013). A Comparative Review of the Fuzzy Activity Based Costing and Traditional Activity Based Costing Model in Hospital Services. Journal of Management and Accounting Association,1 (4) , 1-14. (In Persian) Noori, M. , Markazi Moqhaddam, N. , Goudarzi, R. , & Meshkani, Z. (2016). Surveying Activity Based Costing of Final Units (A Case Study in one of the Armed Forces Hospitals). Journal of Hospital, 15 (1) , 41-50. (In Persian) Pakdel, L. (2014). Calculating the Cost of Clinical Diagnosis Using Time-Driven Activity-Based Costing Method and Its Comparison with Government-set Fees (Case Study: Laboratory of Shahid Ayatollah Beheshti Clinical Complex) , BSc Thesis, Accounting Department, Faculty of Education and Psychology, Marvdasht Branch. (In Persian) Ronagh, M. (2016). Country Service Management Law. Tehran: Farmanesh. (In Persian) Tehran university of medical sciences & health services. (2011). Instructions of implmenting the law , increase the effeciency of clinical staff of health system and hospitals coverd by unversity of medical sciences. Tehran: university of medical sciences & health services. (In Persian) The Deputy Director of the National Financial Supervision and Treasury. (2016). The Public Sector Accounting System with Accrual Approach. 3nd ed, Tehran: Rah-e Thuraya. (In Persian) The Management and Planning Organization of Iran. (2004). The Law of the Fourth Economic, Social and Cultural Development Plan of the Islamic Republic of Iran. Tehran: The Publication of the Management and Planning Organization of Iran. (In Persian) The Management and Planning Organization of Iran. (2016). The Law of the Sixth Economic, Social and Cultural Development Plan of the Islamic Republic of Iran. Tehran: The Publication of the Management and Planning Organization of Iran. (In Persian) The Presidential Deputy of Strategic Planning and Supervision. (2010). The Law of the Fifth Economic, Social and Cultural Development Plan of the Islamic Republic of Iran. Tehran: The Publication of the Presidential Deputy of Strategic Planning and Supervision. (In Persian) Yangyang, R. Y. , Abbas, P. I. , Smith, C. M. , Carberry, K. E. , Ren, H. , Patel, B. ,... & Lopez, M. E. (2017). Time-driven activity-based costing: A dynamic value assessment model in pediatric appendicitis. Journal of pediatric surgery, 52 (6) , 1045-1049. Yazd university of medical sciences and health services. (2015). Monitoring the performance of medical students activity range general job description, monitoring the performance of interns in the hospital in order to ensure patient safty and training. Yazd: university of medical sciences and health services. (In Persian) Yun, B. J. , Prabhakar, A. M. , Warsh, J. , Kaplan, R. , Brennan, J. , Dempsey, K. E. , & Raja, A. S. (2016). Time-driven activity-based costing in emergency medicine. Annals of emergency medicine, 67 (6) , 765-772. Zaheri, M. A. , Amini, P. , Meshkani, Z. (2019). Comparing the Cost of Services Provided by Oncology Ward Using Traditional Costing and Activity-Based Costing (A Case Study: Tohid Hospital of Kurdistan). Journal of Health Accounting, 7 (2) ,67-81. (In Persian) | ||
آمار تعداد مشاهده مقاله: 658 تعداد دریافت فایل اصل مقاله: 331 |