The Application of Time Driven Activity-Based Costing Approach in the Mode of Hospital Total Cost Accounting
10.7664/CHE20131030
- VernacularTitle:估时作业成本法在医院全成本核算模式中的应用
- Author:
Jie WANG
;
Yuhai GUO
;
Zhimin DAI
- Publication Type:Journal Article
- Keywords:
time driven activity-based costing;
total cost;
cost of medical service
- From:
Chinese Health Economics
2013;(10):90-92
- CountryChina
- Language:Chinese
-
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.
