Nafas Journal

Eyshi E, KHosravizadeh O, Maleki A, Ahadinezhad B. Factors, drivers and barriers to improving hospital cost management: A Systematic review. Hospital. 2022;21(2):76-91.

Banker RD, Byzalov D, Fang S, Liang Y. Cost management research. Journal of Management Accounting Research. 2018;30(3):187-209.

Öker F, Özyapici H. A new costing model in hospital management: time-driven activity-based costing system. The health care manager. 2013;32(1):23-36.

Capettini R, Chow CW, McNamee AH. On the need and opportunities for improving costing and cost management in healthcare organizations. Managerial Finance. 1998;24(1):46-59.

Gunasekaran A, Marri HB, Yusuf YY. Application of activity-based costing: some case experiences. Managerial Auditing Journal. 1999;14(6):286-93.

Beyranvand R, Ebadi Fard Azar F, Emamgholipour S, Arab M. Unit-cost calculation of delivered services based on activity based costing (ABC) method compared with approved tariffs in physiotherapy department of Sina hospital affiliated to Tehran University of medical sciences in 2013-2014. Journal of Hospital. 2016;15(2):49-58.

Aird B. Activity-based cost management in health care-another fad? International Journal of Health Care Quality Assurance. 1996;9(4):16-9.

Markazi Moghaddam N, Goudarzi R, Meshkani Z. Surveying activity based costing of final units (a case study in one of the armed forces hospitals). Journal of Hospital. 2016;15(1):41-50.

Fattahpour A, Ebrahimi Dourcheh R, Rahimi M, Rafiee N. Comparison of hoteling cost of global surgery with real cost in Isfahan public hospitals, 2012. Evidence Based Health Policy, Management and Economics. 2017;1(1):47-53.

Sadeghifar J, Eyvani N, Rajabi Vasukolai G, Farhamand Moghadam N, Ekhtyari S. Comparing the Global Tariff and Actual Costs of Surgeries at Imam Khomeini Hospital Affiliated with Kermanshah University of Medical Sciences. Hospital. 2024;23(1):54-63.

Chatrrooz A, Javadi nasab H, Amini M, Biglar M, Godarzi N, Zareii J. Comparing costs with tariffs approved bills Global surgical procedures in hospitals Tehran University of Medical Sciences. Journal of Health Payavard. 2015;9(1):69.

Dorrani M, Zangoui S, Alborzi R. Comparison of the Actual Cost of Global Surgeries in the Hospitals Affiliated to Birjand University of Medical Sciences With the Government-approved Tariffs in 2021. Journal of Modern Medical Information Sciences. 2024;9(4):382-99.

Mishra V, Vaaler S, Amlie E, Skeie B. A comparison of actual registered costs and costs derived from diagnosis‐related groups (DRGs) for patients undergoing heart transplantation, lung transplantation, and thoracotomy for other lung diseases. Transplant international. 2001;14(6):361-9.

Sarlak N, Ghanbari AM, Moharreri Z. Verification Approved Tariffs of Medical Services in Comparison with the Cost of these Services in Qom Medical University by ABC Approach. Governmental Accounting. 2015;2(1):17-30.

Kermani B, Gharsi M, Ghanbari B, Sarabi Asiabar A, Atefi Manesh P, Baniasadi A, et al. The Relationship between the Levels of Patient Care and Length of Stay in Hospital. The Neuroscience Journal of Shefaye Khatam. 2015;3(3):32-40.

Ergün F, Ağirbaş I, KUZU I. Activity-based costing for pathology examinations and comparison with the current pricing system in Turkey Patoloji tetkiklerinde faaliyet tabanlı maliyet hesaplaması ve güncel fiyatlandırma sistemi ile karşılaştırılması. Turk Patoloji Dergisi/Turkish Journal of Pathology. 2013;29(1).

Filetti S, Ladenson PW, Biffoni M, D’Ambrosio MG, Giacomelli L, Lopatriello S. The true cost of thyroid surgery determined by a micro-costing approach. Endocrine. 2016:1-11.

Janati A, Khosravi MF, Imani A, Javadzadeh A, Gharamaleki MM. Cost Analysis of Eye Surgeries and Comparison with Approved Governmental Tariffs. Health Scope. 2016(inpress).

Keyvanara M, Jabbari A, Rahi F, Azizzadeh M. The challenges of the tariffs in medical services of health care system from the perspective of the managers of insurance agencies: A qualitative study. Hakim Journal. 2016;19(1):13-24.

Rezapour A, Keshavarz K. Influence of the Increase of Medical and Hospital Services Tariffs on the Price Index of Economic Sectors with the Data-Output Model (2006-2007). Journal of Qazvin University of Medical Sciences. 2010;14(55):67.

Behzadi Goudari F, Rashidian A, Arab M, Mahmoudi M, Jaafaripooyan E. A trend analysis of surgical operations under a global payment system in Tehran, Iran (2005-2015). Electronic Physician. 2018;10(3).

Zare H, Akhavan behbahani A, Azadi M, Masoodi asl I. Investigating Methods of Determining Tariffs for Medical Services in Developed Countries and Proposing a Template for Iran. Parliament and strategy. 2013;20(74).

Mehrolhassani MH, HEIDARI M, Rahimi Z, Emami M. Cost price estimation of clinical laboratory services in Shafa Hospital based on Activity-based Costing, Kerman, 2011. 2014.

Susmita Ch, Ramanan L. Costs of surgical procedures in Indian

hospitals. bmjopen. 2013;3.

Doshmangir L, Rashidian A, Akbari Sari A. Entangled tariffs clinical services: Challenges and solutions for tariff reform in Iran health system. Journal Of Hospital. 2011;10(4):22.

Adamiat M. Calculating Of the Cost Of global surgery operations in selected hospitals in shiraz University of Medical Science(2013). Shiraz2013.