This study showed that there was a difference between costs and tariffs in the private laboratory. Also after calculating the cost of laboratory services, a comparison was made between the calculated price and the private sector’s tariffs in 2015. Also, group of hormone tests cost the most $147,741 (23.03%), and other tests group cost the least $3,611 (0.56%). Laboratory consumable costs by 37% and personnel costs by 36.3% had the largest share of the costing. Direct and indirect costs were 78.3% and 21.7% respectively. Analyzing and cost-price estimating of laboratory services were performed by MY ABCM software Version 5.0. 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. ![]() The study setting was the private laboratories in the city of Kerman, Iran. This study was a cross sectional study carried out in 2015. ![]() This study aimed to determine the real price of different clinical tests of a selected private clinical laboratory. Activity Based Costing is widely used as a cost measurement instrument to more closely approximate the true cost of operations. This might expose private laboratories at financial hardship. It is believed that laboratory tariffs in Iran don’t reflect the real costs.
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