Research on Time-Driven Activity-Based Management System of Public Hospitals

Qiwen Jiang; Xueyuan Zhu; Lianghua Chen; Ziyuan Zhao; Yilong Chen

doi:10.3389/fpubh.2021.763829

Research on Time-Driven Activity-Based Management System of Public Hospitals

Front Public Health. 2022 Jan 27:9:763829. doi: 10.3389/fpubh.2021.763829. eCollection 2021.

Authors

Qiwen Jiang¹, Xueyuan Zhu¹, Lianghua Chen¹, Ziyuan Zhao¹, Yilong Chen²

Affiliations

¹ School of Economic Management, Southeast University, Nanjing, China.
² School of Economics, Finance and Accounting, Coventry University, Coventry, United Kingdom.

Abstract

Objective: To provide references for effective implementing cost management for public hospitals through establishing time-driven activity-based management (TDABM) system. The TDABM system was established from hospital cost accounting, budget, control, and performance.

Results: The established TDABM system could improve the precision of hospital cost accounting, improve medical staff's working efficiency, realize the whole process of cost management, and enhance the competitiveness of the hospital.

Conclusion: The activity of implementing TDABM in public hospitals had practical significance.

Keywords: cost management; precision; public hospitals; time-driven activity-based costing; working efficiency.

Publication types

Research Support, Non-U.S. Gov't

MeSH terms

Accounting*
Hospital Costs
Hospitals, Public
Humans