Tabriz University of Medical Sciences Depiction of Health 2008-9058 2 1 2011 06 20 The Cost of Health Services Delivery in Health Houses of Alborz: A Case Study 35 41 EN Javad Ghoddousinejad Saeed Asefzadeh Aziz Rezapoor Elham Baghban Baghestan Journal Article Background and Objectives : Health houses play an active role to improve health status of rural population.Furthermore, it is important to know the costs of provided services. This research was designed to determine the costs of healthcare delivery in health houses of ALBORZ district. Material and Methods : In this cross-sectional descriptive study, Activity Based Costing (ABC) was used to analyze the costs of services. Results : The average Direct Costs (DC) of healthcare delivery in health houses was estimated 37033365 Rials. Direct and Indirect Costs (IC) of service delivery in health houses were 65.91% and 34.09% of Total Costs (TC) respectively. Conclusion : Since human resources play the most important role in determining the costs of health services delivery in healthcare, reforming payment mechanisms would be a suitable solution to reduce extra costs. Moreover, in order to decrease extra costs, it is essential to modify activities and eliminate parallel tasks.