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Title

A New Costing System in Hospital Management: Time-Driven Activity Based Costing: A Narrative Review

Year: 1397
COI: JR_EBHPME-2-2_008
Language: EnglishView: 129
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Authors

Sina Etemadi - Department of Health Services Management, School of Health, Bam University of Medical Sciences, Bam, Iran
Behzad Mohammadi - Department of Health Services Management, School of Health, Bam University of Medical Sciences, Bam, Iran
Mohammad Javad Akbarian Bafghi - Department of Health Services Management, School of Health, Bam University of Medical Sciences, Bam, Iran
Marjan Hedayati Poor - Department of Health Services Management, School of Health, Bam University of Medical Sciences, Bam, Iran
Mohammad Tasavon Gholamhoseini - Department of Health Services Management, School of Management and Medical science, Kerman University of Medical Sciences, Kerman, Iran

Abstract:

Background: Changes in the hospital environment, technology, and service delivery as well as the increased share of overhead costs have motivated hospital managers to look for useful means of calculating costs. A key element of the health system success is the accurate computation of costs. Determining the exact costs enables managers and policymakers to make proper decisions with regard to optimal allocation of resources. This study explores the results of the activity-based costing model (ABC) and time-driven activity-based costing model (TDABC) in calculating the cost of diagnostic departments in hospitals. Methods: This was a narrative literature review paper. The data was gathered from the earliest documented scientific English and Persian articles, up to 2016, as well as relevant books based on keywords such as Activity Based Costing, Time-Driven Activity Based Costing and hospitals. Finally, a total of 543 studies were obtained after searching, then, to collect the relevant articles, the researchers considered a clear explanation of each part of articles about costing. Results: The results showed that the ABC system was unable to account for new issues, which is the reason researchers presented the new TDABC method. Some advantages of this system are its simple and updatable system, its usability in large and small companies for both simple and complex processes, economic evaluation of activities and performance assessment. Conclusion: The successful implementation of the TDABC model would provide an accurate cost report for goods and services, helping managers to evaluate the performance of diagnostic departments.

Keywords:

Activity Based Costing , Costs , Hospital , Time-Driven Activity Based Costing

Paper COI Code

This Paper COI Code is JR_EBHPME-2-2_008. Also You can use the following address to link to this article. This link is permanent and is used as an article registration confirmation in the Civilica reference:

https://civilica.com/doc/1139301/

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Etemadi, Sina and Mohammadi, Behzad and Akbarian Bafghi, Mohammad Javad and Hedayati Poor, Marjan and Gholamhoseini, Mohammad Tasavon,1397,A New Costing System in Hospital Management: Time-Driven Activity Based Costing: A Narrative Review,https://civilica.com/doc/1139301

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Scientometrics

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Type of center: علوم پزشکی
Paper count: 139
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