Costing the Outpatient Rehabilitation Services: Time-Driven Activity Based Costing Approach [post]

Farzaneh Mohammadpour, Mehdi Basakha, Seyed Hossein Mohaqeqi Kamal, Nadia Azari
2020 unpublished
Bachground: Considering the necessity of health services costing, the aim of this study is to calculate the cost of rehabilitation services in an outpatient rehabilitation clinic in Tehran, Iran.Methods: The data for this study were categorized as financial data and information about the process of rehabilitation services. The first category was extracted from the financial documents and the second one is obtained by observation of patient flow and interviewing the clinic staff in 2016. The
more » ... ff in 2016. The cost of rehabilitation services has been estimated using the time-driven activity-based costing approach.Results: The findings show that the cost of physical occupational therapy in the Asma rehabilitation center was $18.79 per unit of service. This amount for speech therapy services was $17.23 to $19.40, taking into account the difference in the quality of the service delivered. The cost of mental health occupational therapy service was also between $19.46 and $23.57. Comparing the cost of these services with their government's tariffs makes it clear that there is a huge gap.Conclusion: The limited number of patients referred to the center has made the cost of one unit of rehabilitation services much higher than their official tariffs. This is true for almost all similar institutions and makes the profitability of small rehabilitation institutions extremely unstable. Therefore, proper marketing for rehabilitation services by promoting patient referral links with larger healthcare centers and the formation of integrated rehabilitation complexes can play a significant role in their profitability.
doi:10.21203/ fatcat:mkkvecc5unalxftgum57p4jgru