OBJECTIVES : To compare the cost of a unit of relative value (RVUs) of the provided radiology services by activity based costing system with government approved tariffs in the imaging department of Shahid Beheshti Hospital of Hamadan University of medical sciences.

METHODS : The present study is a descriptive, cross-sectional (tri-monthly) and prospective study conducted in 2017. Data extraction was done fieldwork by identifying activity - cost centers and pre-designed tables.

RESULTS : In the studied period, from 186,771 RVUs for practicing in the diagnostic imaging department, 109,701 RVUs were related to inpatients and 77,071 RVUs were related to outpatients. The highest frequency of delivering services was in the second quarter (n=47,815) and lowest was in the third trimester (n=46,075). Average price per serving was 671,059 Iran Rials (IRR, official unit of Iranian currency) and a RVU was 156,894 IRR.

CONCLUSIONS : This study showed a gap between the real price and tariffs approved for radiology services by the amount of 23%, causing loss about 514,165 IRR per RVU. Along with the 186,771 RVUs carried out, it caused losses about 96,031 million IRR in imaging department. Therefore, we suggest until tariff amending, hospital managers commence to modify financial and personnel structures and repair its costs.