Methods: To apply ABC method, Valie_asr Hospital was selected. Six steps
should be followed when applying activity based costing to hospital procedures: 1. Defining activity centers, 2. Activity
analysis in activity centers, 3. Determining output for each center, 4. Calculating activity center costs, 5. Allocating costs
of administrative centers to activity centers, 6. Calculating cost price of services and 7. Cost price of remedy activity was
calculated.