Abstract

Purpose: The aim of this study is to analyze whether time-driven benchmarking might be a helpful tool in assessing healthcare operations during the COVID-19 pandemic. Theoretical framework: The research examines the progress of eleven hospital procedures to analyze and evaluate them. This section also focuses on how time and cost data from the two hospitals we are exploring might be utilized to improve operations and performance, particularly in light of our time-driven benchmark. Design/methodology/approach: The research focuses on how to analyze time-driven benchmarking for Measuring Health Services Performance under COVID-19 Pandemic. This assessment entails the use of a strategic approach to determine the results of the review process from all financial and non-financial components of studies, research, and scientific papers found online and elsewhere. Findings: The results showed that the TD-ABC consisting of perspectives provides an innovative approach to evaluating the requirements for implementing the time-driven benchmarking in Two Iraqi hospitals, which helps Measuring Health Services Performance under COVID-19 Pandemic. Research, Practical & Social implications: The study examined the challenges and constraints of whether time-driven benchmarking might be a helpful tool in assessing healthcare operations during the COVID-19 pandemic. Originality/value: The study's originality value by assessing how to analyze time-driven benchmarking for Measuring Health Services Performance during the COVID-19 Pandemic in Two Iraqi hospitals.

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