The Application of Time Driven Activity Based Costing Method in Cost Control in Public Hospitals-Taking the Ultrasound Department of a Hospital as an Example
Chong Ziqiao
Wang Nuobei
Tian Xiaojie
Tao Jing
Abstract：Public hospitals stand in need of strengthening cost control and improving operational efficiency to balance public welfare and economic benefits.Taking practice and exploration of ultrasound department as an exam-ple,it integrates the advantages of TDABC with cost management.Take the merits of time driver and activity driver,realizes direct cost accounting under the clinical pathway,strengthen capacity management capabilities un-der the integration of industry and finance,with a view to providing a powerful cost control tool for public hospitals to sensibly respond to pricing reform and reasonably make operational decisions.
Keywords：time driven activity based costingcost managementcapacity management
Publication Date：2023-12-05
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：4( 70-73 )