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.

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.

Objective:To understand the current status of financial toxicity in patients with heart failure and the factors affecting it, and to provide ideas for making personalized and informed decisions.Methods:Using a scoping review methodological framework, PubMed, Embase, Cochrane Library, Web of Science, China National Knowledge Infrastructure, VIP, Wanfang, and SinoMed Databases were searched and screened for relevant literature on financial toxicity in patients with heart failure, with a timeframe of January 1, 2014-October 31, 2023, respectively. Relevant literature was identified based on inclusion and exclusion criteria, and data were extracted, collected, summarized, and the findings were reported.Results:Ten literatures that met the inclusion and exclusion criteria were identified. The results showed 5 cross-sectional surveys, 2 qualitative studies, and 1 each of reviews, mixed studies and commentaries. Heart failure patients generally faced high levels of financial toxicity, the incidence and severity of patient financial toxicity varied somewhat between study outcomes. Factors influencing financial toxicity in heart failure patients included age, education level, family income level, discussion of medical costs with physicians, type of insurance the patient had, and occupational status.Conclusions:In the future, we can develop and apply a specialized assessment tool for financial toxicity in heart failure patients in China, further explore the factors affecting financial toxicity in heart failure patients, and formulate personalized treatment plans and financial support strategies for patients according to the influencing factors, so as to reduce the impact of financial toxicity on heart failure patients.