Step 7:Allocating resource costs to activities
In this stage, the cost of consumed resources was
allocated to activities. For example, activities in
radiography include patient reception, radiography
operations, and preparation of the final service
(Fig. 3). In this stage, the cost of each activity was
calculated separately. Then, according to total cost
activities, cost price of services was calculated.
Step 8: Calculating cost price of services.
In this stage, cost price of remedial services (cost object)
was calculated based on the usage of services in
activity centers. Moreover, cost price was determined
according to the hierarchical costs (Fig. 3)