Abstract
ObjectiveTo 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.ResultsThe 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.ConclusionThe activity of implementing TDABM in public hospitals had practical significance.
Highlights
It is found that management innovation has a positive effect on organizational efficiency and performance, and the improvement of organizational efficiency can greatly improve organizational performance
The conclusions of this study are as follows: (1) Time-Driven Activity Based Costing (TDABC) provides a reliable indicator for the hospital cost budget
The complexity and uncertainty of medical procedures greatly increase the difficulty of hospital cost management
Summary
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
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