Application of time-driven activity based costing to nursing costing: a scope review
10.3760/cma.j.cn211501-20240703-01746
- VernacularTitle:时间驱动作业成本法在护理成本核算中应用的范围综述
- Author:
Yaping HE
1
;
Taofang JIAO
;
Guoyan ZHANG
;
Ruilian LI
;
Li LI
Author Information
1. 西南医科大学护理学院，泸州 646000
- Publication Type:Journal Article
- Keywords:
Nursing care;
Time-driven activity-based costing;
Cost accounting;
Scoping review
- From:
Chinese Journal of Practical Nursing
2025;41(14):1114-1121
- CountryChina
- Language:Chinese
-
Abstract:
Objective:Reviewed the scope of the application of time-driven activity based costing(TDABC) in nursing costing, and the connotation of time-driven job costing, the current status of research, and the evaluation of the application effect were systematically sorted out. In order to provide an effective method for the improvement of nursing cost accounting level in China.Methods:In accordance with the scope review methodology of Arksey and O′Malley, the Cochrane Library, PubMed, Web of Science, Embase, Scopus, CINAHL, SinoMed, CNKI, Wanfang and VIP Database were systematically searched for relevant literature on the application of nursing costingrelated literature on time-driven job costing. The time frame was from the construction of the database to March 1, 2024. Summarization and analysis were conducted independently by 2 trained and qualified researchers, and third-party experts were invited to share decision-making in case of disagreement.Results:Twenty-seven literatures from nine countries were included. A review of the literature revealed that time-driven job costing is used throughout the entire process of nursing costing, and the results of its application include optimizing the allocation of nursing resources, accurately accounting for the true costs of clinical care pathways and processes, and assisting in the analysis of nursing cost decisions.Conclusions:TDABC has been widely recognized internationally, effectively supporting refined cost management and promoting decision-making optimisation. However, the current development of TDABC in nursing costing in China is yet to be perfected. In the future, we should deeply explore the combination of TDABC with the local healthcare system, and promote its wide application in China, so as to achieve the dual optimisation of cost control and nursing quality, and to better reflect the economic and social value of nursing services.
