حسابداری سلامت (Jun 2014)
Developing the Human Resources Costing Method Depending on Time-Driven Activity (A Case Study: Bu-Ali Sina Hospital, the Emergency Ward, Tehran)
Abstract
Introduction: Due to the importance of costing in managerial decision-making, in this study, the method of time-driven activity-based costing has been used in order to calculate the cost price of human resources experimentally in the emergency ward of Bu-Ali-Sina Hospital in Tehran. Method: In this research, the aim of developing the method of time-driven activity-based costing through analysis is a probable process and it includes duplication in such a way that the method of time-driven activity-based costing has been combined with simulation and also, the unemployment costs of human resources has been included. This method has been used for calculating the costs of patients in the emergency ward of the hospital. The required data have been collected through time study and direct observation of the activities related to 100 patients, and interview with three persons in charge at the hospital for investigating the subject of the research; and for doing the calculations, Excel Software Version 2010, and for simulating, Arena Software Version 10 have been applied. Results: The results of the research indicate that the average cost of critical patients and outpatients is 579 and 227 Rials respectively. More accurately, the cost of applying resources for critical patients is 267 Rials, and the unemployment cost of human resources for this type of patients is 312 Rials. Moreover, these numerals for outpatients are 119 and 108 Rials respectively. Conclusion: Based on the results of the research, the unemployment cost of human resources contains a large amount of patients' costs. Therefore, planning should be done in order to use human resources much better, and to reach a higher productivity.
