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.
Artículo
en Chino
| 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.
Texto completo:
Disponible
Índice:
WPRIM (Pacífico Occidental)
Tipo de estudio:
Evaluación Económica en Salud
Idioma:
Chino
Revista:
Chinese Health Economics
Año:
2013
Tipo del documento:
Artículo
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