It is believed that laboratory tariffs in Iran don't reflect the real costs. This might expose private laboratories at financial hardship. Activity Based Costing is widely used as a cost measurement ...instrument to more closely approximate the true cost of operations.
This study aimed to determine the real price of different clinical tests of a selected private clinical laboratory.
This study was a cross sectional study carried out in 2015. The study setting was the private laboratories in the city of Kerman, Iran. Of 629 tests in the tariff book of the laboratory (relative value), 188 tests were conducted in the laboratory that used Activity Based Costing (ABC) methodology to estimate cost-price. Analyzing and cost-price estimating of laboratory services were performed by MY ABCM software Version 5.0.
In 2015, the total costs were $641,645. Direct and indirect costs were 78.3% and 21.7% respectively. Laboratory consumable costs by 37% and personnel costs by 36.3% had the largest share of the costing. Also, group of hormone tests cost the most $147,741 (23.03%), and other tests group cost the least $3,611 (0.56%). Also after calculating the cost of laboratory services, a comparison was made between the calculated price and the private sector's tariffs in 2015.
This study showed that there was a difference between costs and tariffs in the private laboratory. One way to overcome this problem is to increase the number of laboratory tests with regard to capacity of the laboratories.
Clinical laboratories need to manage resources properly and scientifically to survive in today's highly competitive environment. In this context, scientific-economic principles should be considered ...to determine the profitability or loss of laboratories. Thus, in this study, the net profit of laboratory services was measured based on scientific-economic principles.
This was an applied research with descriptive-retrospective approach. A laboratory was selected from 61 laboratories of Kerman, Iran, which performed the highest number of tests among the laboratories of this city. In addition, due to easy access, it was the most visited laboratory by patients. The present study had 2 main phases: (1) measuring the price of services and (2) calculating the net profit of the studied laboratory. Data analysis was performed using activity- based costing (ABC) as an econometric model and Excel software.
The highest charges were related to direct costs (78.28%); consumable goods (47.26%) and professional and logistic human resources (46.31%) had the highest share of these costs. In the test groups, the most expensive tests belonged to the hormones (23.03%) and clinical chemistry (20.84%). Total cost, revenue, and the net profit of the studied laboratory were 641 645, 1 390 942, and 749 297 USD, respectively. After doing sensitivity analysis (50% increase in the frequency of tests), the following values were obtained: 987 071, 2 086 413, and 1 099 342, respectively.
Some test groups in the studied laboratory were not profitable, and this was due to the high cost of these tests and illogical tariffs. One way to overcome this problem is to increase the frequency of laboratory tests.
The research of this paper aims to characterize and describe the methodological sequence of operations necessary for the correct calculation of the cost price when performing a bid calculation in the ...bending process step on a bending machine. The research focuses on determining the methodology and its application exclusively to sheet metal parts in the engineering industry in the processing of steel and stainless-steel sheets. To research this issue, we used empirical and quantitative research in a real work environment. The methodology for calculating the cost price of bending sheet metal parts yields the relationships between component inputs, the result of which is a time parameter that is expressed by the actual production costs. The results can be used in the real working environment of manufacturing companies for comparison with already established practices and a verification of their outputs. At the same time, it is possible to use the determined methodological procedure as a basis for implementation in the Aurendi web application.
Background: Todays, hospitals are facing with shortage of resources and increasing costs challenges, So, cost information and cost calculation of hospital delivered services can be effective in ...efficient resources allocation and tariff rates reforming and budget. This study aimed at calculating the cost of services and physiotherapy departmentchr('39')s income of Sina hospital and comparing with approved tariffs in 2013-2014. Materials and Methods: This study was a cross sectional and retrospective one. The cost price of 13 physiotherapy services calculated using Activity Based Costing method for physiotherapy unit of Sina hospital of Tehran in 2013-2014. Data collection tool included some forms related to services costs of physiotherapy and related activity centers. Also, in order to estimate cost proportion of other wards in physiotherapy unit, the proportional allocation bases was determined, then direct allocation method was utilized. Results: The most costs of 13 provided services were less than tariffs in 2013. Generally, the costs pertain of physiotherapy services computed 794286777 Rials which workforce costs (48.4 percent) was the most proportion and then energy buildings depreciation and equipment costs. This issue is due to equipment dependency in physiotherapy unit services. Conclusions: study results revealed there was difference between real cost of services and approved tariffs, therefore, in order to more accurate pricing, exact calculation methods such as Activity Based Costing recommended. Considering high personnel and capital costs pay special attention to these resources, appropriate use, identifying and omitting wasted costs can be effective in increasing efficiency and saving costs.
Generating cost price for crop residues Bavrka, Ivan; Šakić Bobić, Branka; Hadelan, Lari ...
Journal of Central European agriculture,
01/2019, Letnik:
20, Številka:
1
Journal Article
Recenzirano
Odprti dostop
Considering growing interest and potential for biomass energy production as an alternative to imported oil and as a mode of reducing environment pollution, there is a demand for calculating the ...economic justification of using crop residues for increasing income. This article suggests a way of generating cost price for baled corn stover and baled wheat straw. The cost price of baled crop residues is the sum of the cost of removed nutrients and the cost of machine and labor work required for balling and operations of moving and settling the bales on the parcel. For the purposes of calculation, a 130 hp tractor with round baler for 250 kg bales and a 75 hp tractor with a front loader were used. Based on the results, it was concluded that the value of harvested residues based on nutrients (N, P2O5 and K2O) is 110.47 HRK/t for corn stover and 73.65 HRK/t for wheat straw. The results showed that for corn stover and wheat straw, the cost of pressing (baling) is 86.25 HRK/t, while the cost of moving and settling the bales on the parcel is 34.69 HRK/t.
New technological ways of using biogas—an energy resource widespread in many countries of the world—are analyzed. Biogas is considered not only as a form of energy but also as a means of solving ...environmental problems, in particular, in Russian megacities, where the problems of solid municipal waste disposal and environmental pollution are most acute. The world experience of using biogas and the prospects for its use in Russia are presented considering national characteristics, competition with other types of fuel, and government regulation.
The article considers the historical aspects of production of sunflower oil raw material. The present state of the supply of population with domestic sunflower oil has been analyzed. The analysis ...showed that for the last years both the sowing areas and productivity of the crop have increased. The increase of the sunflower areas is closely connected with frequent drought in the forest-steppe region, and sunflower is a tolerant to drought crop. Besides, the studied crop is the most profitable oilseed culture in the Russian Federation. Keywords: sunflower, productivity, oilseeds, oil content, drought tolerance, profitability, net cost (cost price).
The article considers the historical aspects of production of sunflower oil raw material. The present state of the supply of population with domestic sunflower oil has been analyzed. The analysis ...showed that for the last years both the sowing areas and productivity of the crop have increased. The increase of the sunflower areas is closely connected with frequent drought in the forest-steppe region, and sunflower is a tolerant to drought crop. Besides, the studied crop is the most profitable oilseed culture in the Russian Federation. Keywords: sunflower, productivity, oilseeds, oil content, drought tolerance, profitability, net cost (cost price).
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