The Application of Time Driven Activity-Based Costing Approach in the Mode of Hospital Total Cost Accounting / 中国卫生经济
Chinese Health Economics
;
(12): 90-92, 2013.
Article
in Chinese
| WPRIM
| ID: wpr-441809
ABSTRACT
Objective:
To build total cost allocation model based on Time Driven Activity-based Costing (TDABC) and explore how to use it to improve the hospital cost accounting system.Methods:
Take an ultrasonic cardiogram department of public hospital as a cost object to estimate the cost of medical service, as well as the efficiency of service and operating benefit analysis by using TDABC method.Results:
Parts of routine services of the ultrasonic cardiogram departments having policy loss in a public hospital, the department’ s capacity are not fully utilized in a certain period.Conclusion:
TDABC not only plays positive role in raising the level of hospital cost management, but also provides useful references and scientific basis for the formulation and revision of medical service fee and carring out the DRGs payment.
Full text:
Available
Index:
WPRIM (Western Pacific)
Type of study:
Health economic evaluation
Language:
Chinese
Journal:
Chinese Health Economics
Year:
2013
Type:
Article
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