Iranian Journal of

Background: One of the most important criteria for the allocation of resources and efficient management of resources in the health system is cost analysis and calculate the real price of services. This study aimed to calculate the cost of services provided at diabetes clinics using activity-based costing techniques.

Methods: The study is a kind of applied and descriptive – analytical. The information of this study is relates to 1392 and these has been collected from diabetes clinic and Endocrine Research Center. Cost of all services was evaluated based on activity-based costing techniques using the human capital approach. Data was calculated using EXCEL accounting software.

Results: The findings show that, personnel costs are the largest in clinical studies were included. It costs diabetes clinic 1 was 6199240835 (56%) and in diabetes 2 was, 6320109004 (52%). The energy costs were the lowest amount of costs with 179258250 in diabetes clinic 1 (2%) and 229,606,800 (2%) diabetes clinic 2. The standard price and the actual price calculation and comparison with the tariff of 92 found that actual prices for some of services in both clinics in 1392 were more than the standard and tariffs price. This difference in the some services was 30 times.

Conclusion: Based on results of clinical studies on diabetes cost category, personal cost, materials, equipment, buildings and energy were the most important costs, in both of clinics, the highest cost were  personnel and energy costs have the lowest cost. The average time served by the medicines was below the standard that is calculated to be less than the actual price of services. The improved performance in the field of human resource management and focus some of services in a clinic can lead to lower cost.