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

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...

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Detalles Bibliográficos
Autores principales: Jiang, Qiwen, Zhu, Xueyuan, Chen, Lianghua, Zhao, Ziyuan, Chen, Yilong
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Frontiers Media S.A. 2022
Materias:
Public Health
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8830609/
https://www.ncbi.nlm.nih.gov/pubmed/35155338
http://dx.doi.org/10.3389/fpubh.2021.763829
Descripción
Sumario: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.

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