The Application of Time Driven Activity Based Costing Method in Cost Control in Public Hospitals-Taking the Ultrasound Department of a Hospital as an Example
- VernacularTitle:估时作业成本法在公立医院成本管控中的应用
- Author:
Ziqiao CHONG
1
;
Nuobei WANG
;
Xiaojie TIAN
;
Jing TAO
Author Information
1. 复旦大学附属华东医院 上海 200040
- Keywords:
time driven activity based costing;
cost management;
capacity management
- From:
Chinese Hospital Management
2023;43(12):70-73
- CountryChina
- Language:Chinese
-
Abstract:
Public hospitals stand in need of strengthening cost control and improving operational efficiency to balance public welfare and economic benefits.Taking practice and exploration of ultrasound department as an exam-ple,it integrates the advantages of TDABC with cost management.Take the merits of time driver and activity driver,realizes direct cost accounting under the clinical pathway,strengthen capacity management capabilities un-der the integration of industry and finance,with a view to providing a powerful cost control tool for public hospitals to sensibly respond to pricing reform and reasonably make operational decisions.
