Cost-price estimation of clinical laboratory services based on activity-based costing: A case study from a developing country
Background: 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. Objective: This st...
Main Authors: | Ali Mouseli, Mohsen Barouni, Mohammadreza Amiresmaili, Siamak Mirab Samiee, Leila Vali |
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Format: | Article |
Language: | English |
Published: |
Electronic Physician
2017-04-01
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Series: | Electronic Physician |
Subjects: | |
Online Access: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC5459275/ |
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