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Critical Review Form – Quantitative Studies

Law, M., Stewart, D., Pollock, N., Letts, L. Bosch, J., & Westmorland, M.
McMaster University
- Adapted Word Version Used with Permission –

The EB Group would like to thank Dr. Craig Scanlan, University of Medicine and Dentistry
of NJ, for providing this Word version of the quantitative review form.

Instructions: Use tab or arrow keys to move between fields, mouse or spacebar to check/uncheck

CITATION Provide the full citation for this article in APA format:
(Javid et al. 2016)

Javid, Mahdi, Mohammad Hadian, Hossein Ghaderi, Shahram Ghaffari,

and Masoud Salehi. 2016. Application of the Activity-Based Costing
Method for Unit-Cost Calculation in a Hospital. Global Journal of Health
Science 8(1): 165–172.

STUDY PURPOSE Outline the purpose of the study. How does the study apply to your
research question?
Was the purpose
stated clearly? This study aimed to compare ABC with TCS method in calculating the
unit cost of medical services and to assess its applicability in Kashani
Yes Hospital, Shahrekord City, Iran.

LITERATURE Describe the justification of the need for this study:

Was relevant background Unit cost calculation and ABC information clearly improved
literature reviewed? understanding of hospital managers about the different organizational
Yes processes and organizational unused capacity resources. ABC method
No represented more accurate information on the major cost components.

DESIGN Describe the study design. Was the design appropriate for the study
question? (e.g., for knowledge level about this issue, outcomes, ethical
Randomized (RCT) issues, etc.):
single case design This cross-sectional study was performed on accounting data of Kashani
before and after Hospital in 2013. Data on accounting reports of 2012 and other relevant
case-control sources at the end of 2012 were included. To apply ABC method, the
cross-sectional. hospital was divided into several cost centers and five cost categories
case study were defined: wage, equipment, space, material, and overhead costs.
Then activity centers were defined. ABC method was performed into
two phases.
First, the total costs of cost centers were assigned to activities by using
related cost factors. Then the costs of activities were divided to cost
objects by using cost drivers. After determining the cost of objects, the
cost price of medical services was calculated and compared with those
obtained from TCS.

Specify any biases that may have been operating and the direction of
their influence on the results:

SAMPLE Sampling (who; characteristics; how many; how was sampling done?) If
more than one group, was there similarity between the groups?:
N= The Kashani Hospital had 81 physicians, 306 nurses, and 328 beds with
Was the sample the mean occupancy rate of 67.4% during 2012. Unit cost of medical
described in detail? services, cost price of occupancy bed per day, and cost per outpatient
Yes service were calculated.
Describe ethics procedures. Was informed consent obtained?:
Was sample size
justified? This cross-sectional study was performed in Kashani hospital,
Yes Shahrekord City, Iran, in year 2013. All data were collected from the
No accounting reports, annual expenditure report, and medical record
N/A section of the Kashani Hospital, Shahrekord City, in 2012. The unit cost
of medical services was calculated using the ABC method and all costs
used in ABC program were expressed in the United States dollar (USD).

OUTCOMES Specify the frequency of outcome measurement (i.e., pre, post, follow-
Were the outcome
measures reliable?
Yes Outcome areas: List measures used.:
Not addressed

Were the outcome

measures valid?
Not addressed

INTERVENTION Provide a short description of the intervention (focus, who delivered it,
how often, setting). Could the intervention be replicated in practice?
Intervention was
described in detail?
Not addressed

Contamination was
Not addressed

Cointervention was
Not addressed

RESULTS What were the results? Were they statistically significant (i.e., p < 0.05)?
If not statistically significant, was study big enough to show an important
Results were reported in difference if it should occur? If there were multiple outcomes, was that
terms of statistical taken into account for the statistical analysis?
Yes The total unit costs by ABC and TCS were respectively 187.95 and
No 137.70 USD, showing 50.34 USD more unit cost by ABC method. ABC
N/A method represented more accurate information on the major cost
Not addressed components.

Were the analysis

method(s) appropriate?
Not addressed

Clinical importance was What was the clinical importance of the results? Were differences
reported? between groups clinically meaningful? (if applicable)
Not addressed

Drop-outs were Did any participants drop out from the study? Why? (Were reasons
reported? given and were drop-outs handled appropriately?)

CONCLUSIONS AND What did the study conclude? What are the implications of these results
IMPLICATIONS for practice? What were the main limitations or biases in the study?

Conclusions were By utilizing ABC, hospital managers have a valuable accounting system
appropriate given study that provides a true insight into the organizational costs of their
methods and results department.
No Accurate unit cost of medical service is critical to improve efficiency
and transparency in the hospital. According to the results of our study,
Kashani Hospital managers should pay special attention to the results
of ABC method.

Related Interests