Cost-benefit analysis of Intensive Care Unit with Activity-Based Costing approach in the era COVID-19 pandemic: A case study from Iran

• Hamed Rahimi,

  Roles Conceptualization, Formal analysis, Investigation, Methodology, Writing – original draft, Writing – review & editing

  Current address: School of Medicine, Dezful University of Medical Sciences, Dezful, Iran

  Affiliation Department of Health Management and Economics, Faculty of Medicine, AJA University of Medical Sciences, Tehran, Iran

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• Reza Goudarzi,

  Roles Conceptualization, Formal analysis, Methodology, Validation, Writing – review & editing

  Affiliation Health Services Management Research Center, Institute for Futures Studies in Health, Kerman University of Medical Sciences, Kerman, Iran

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• Nader Markazi-Moghaddam,

  Roles Conceptualization, Project administration, Validation, Writing – review & editing

  Current address: Critical Care Quality Improvement Research Center, Shahid Modarres Hospital, Shahid Beheshti University of Medical Sciences, Tehran, Iran

  Affiliation Department of Health Management and Economics, Faculty of Medicine, AJA University of Medical Sciences, Tehran, Iran

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• Amir Nezami-Asl,

  Roles Data curation, Resources, Writing – review & editing

  Affiliation Faculty of Aerospace and Subaquatic Medicine, AJA University of Medical Sciences, Tehran, Iran

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• Sanaz Zargar Balaye Jame

  Roles Project administration, Writing – review & editing

  * E-mail: sanazzargar@gmail.com

  Affiliation Department of Health Management and Economics, Faculty of Medicine, AJA University of Medical Sciences, Tehran, Iran

  https://orcid.org/0000-0001-8393-7314

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