Volume 2, Issue 2 (6-2018)
EBHPME 2018, 2(2): 133-140 |
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Etemadi S, Mohammadi B, Akbarian Bafghi M J, Hedayati Poor M, Gholamhoseini M T. A New Costing System in Hospital Management: Time-Driven Activity Based Costing: A Narrative Review. EBHPME 2018; 2 (2) :133-140
URL: http://jebhpme.ssu.ac.ir/article-1-151-en.html
URL: http://jebhpme.ssu.ac.ir/article-1-151-en.html
Sina Etemadi 
, Behzad Mohammadi , Mohammad Javad Akbarian Bafghi * , Marjan Hedayati Poor , Mohammad Tasavon Gholamhoseini
, Behzad Mohammadi , Mohammad Javad Akbarian Bafghi * , Marjan Hedayati Poor , Mohammad Tasavon Gholamhoseini
Department of Health Services Management, School of Health, Bam University of Medical Sciences, Bam, Iran
Abstract: (4487 Views)
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.
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.
Type of Study: Original article |
Subject:
Health Policy
Received: 2018/01/9 | Accepted: 2018/06/14 | Published: 2018/06/21
Received: 2018/01/9 | Accepted: 2018/06/14 | Published: 2018/06/21
User comments
Comment sent by Your Name or Email on 2018/08/5
I hope, it'll help hospital management in your country and the world! this is one of the bet articles I've read from Iranian authors!: John Miracle
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