The difference of cost price in ABC method and tariff method is another result of this research. For example, the cost of the occupancy bed day in the surgical unit is calculated about $17.53, but the enacted tariff for this bed is $9.94 with an unfavorable price deviation equal to $7.6 It is considered that all deviations are negative. A study in Australian governmental hospitals in 2010 showed applying tariff method does not provide useful information and leads to mislead decisions for managers (9).