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Background and Aim: Firms are always looking for a way to increase the profitability of products or services. Therefore, the determination of cost of services to achieve this goal seems necessary. Aiming to clarify such costs in governmental units, the present study was designed to explain the allocation of costs based on each unit’s activities. Materials and Methods: This was a descriptive study. Using field methods, the data were obtained from the activities carried out in Medical Imaging Center of Imam Khomeini Hospital in 2010-2011. To calculate the expenses of each unit, both direct and indirect costs of that unit were included. Data were analyzed using activity-based calculations. And ultimately, the cost-benefit of services rendered in each unit was calculated based on the difference between revenues and expenses. Results: With the average revenue of 573,486 rials and a cost of 527,962 rials per service, the benefit per service was computed to be equal to 45,524 rials. Conclusion: With the full implementation of the accrual accounting system, the cost of all services can be obtained, and services will be priced optimally in each unit. Besides, the management of all costs and elimination of unnecessary ones will lead to the reduction of the total cost of services while maintaining the necessary efficiency. Moreover, it will enable the organization to survive and develop based on its strategic activities. [ABSTRACT FROM AUTHOR]

Background and Aim: Oxidative interactions such as the formation of oxygen, peroxy radicals and LDL-cholesterol oxidation are involved in the development of atherosclerosis process. This study aims to examine the relationship between serum bilirubin levels and the incidence of coronary artery disease. Materials and Methods: Eighty-five patients and ninety-two healthy volunteers were enrolled in this study. Total and direct bilirubin levels were measured using diazo method. Besides, triglycerides and total cholesterol were determined by enzymatic method, HDL-Cholesterol by polyanionic method, and LDL-Cholesterol by direct method. For statistical analysis of data, SPSS 17 was applied. For qualitative variables, Chi-square and for quantitative variables, t-student tests were used. The significance level was set at P=0.05. Results: Direct, indirect and total bilirubin levels were 0.213, 0.375, 0.588 mg/dl for control group and 0.228, 0.365, 0.593 mg/dl for patient group, respectively. No significant difference was observed between the mean values for direct, indirect and total bilirubin in the two groups. Furthermore, there was no significant difference between triglycerides and total cholesterol level figures in the two groups. However, there was a significant difference between HDL-Cholesterol levels (P=0.001), smoking (P=0.031), family history (P=0.006), and mean blood pressure (P<0.001) of the two groups. Conclusion: The results of this study indicate that measurement of bilirubin as a marker for predicting coronary artery disease may be important. In the end, it should be mentioned that the findings of this study are consistent with some previous studies, but incompatible with others in this area. [ABSTRACT FROM AUTHOR]