Table 4.
Unit Cost of Selected Medical Service by Activity-Based Costing and Traditional Cost System Methodsa,b
| Cost Center | Unit Cost By ABC, USD | Unit Cost With TCS, USD | Mean Differences, USD | P Value |
|---|---|---|---|---|
| CCU | 81.48 | 66.66 | -14.82 | 0.54 |
| Emergency | 29.21 | 19.20 | -10.10 | 0.77 |
| Laboratory c | 2.05 | 1.01 | -1.04 | 0.004 |
| Ophthalmology IPD | 39.35 | 29 | -10.35 | < 0.001 |
| Pharmacy | 1.35 | 0.95 | -0.40 | 0.002 |
| Radiology c | 4.01 | 1.79 | -2.22 | 0.59 |
| Surgery Unit | 30.50 | 19.09 | -11.41 | < 0.001 |
| Total | 187.95 | 137.70 | -50.34 | 0.04 |
a
Abbreviations: ABC, activity-based costing; TCS, traditional cost system; CCU, cardiac care unit; and IPD, inpatient department.
b
The presented values are crude number derived from accountant data of Kashani Hospital at the end of 2012.
c
Including all laboratories and radiology sections.