Determining the cost of MRI using the step-down method: A case study

Corresponding Author: Hasan Yusefzadeh e-mail addresses: yusefzadeh.h@umsu.ac.ir Introduction: The MRI is one of the most expensive departments in hospitals due to high number of referrals and use of advanced equipment and diagnostic devices. The purpose of this study was to calculate the cost of services of this unit at Imam Reza Hospital and compare it with the tariffs for their correct pricing. Methods: In this descriptive and applied study, the cost price of selected MRI services was calculated using the step-down costing method for the radiology department of Imam Reza Hospital in Urmia in 2018. Data collection tools were standard forms related to the cost list of MRI services and related activity centers. Also, to estimate the share of costs of other departments in MRI services of the radiology department, appropriate sharing bases were determined and, then, using these bases and Excel software, the costs were calculated. Results: According to the research findings, the cost of selected services of this unit including MRI of the brain without injection was calculated to be 1449224 Rials, brain with injection was 1793634 Rials, brain simultaneous with and without injection was 3121783 Rials, lumbar spine without injection was 1994881 Rials, and lumbar spine with and without injection was 3449832 Rials. Conclusion: Based on the results, there was a difference between the actual price of MRI services and tariffs, and personnel costs had the highest share of MRI costs. Therefore, accurate calculation of the cost of MRI services can help reduce costs and increase efficiency by identifying and modifying, merging, or eliminating costly centers. Received: 27/Jun/2021 Modified: 14/Sep/2021 Accepted: 20/Sep/2021 Available online: 9/Nov/2021