Objective 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,… Click to show full abstract
Objective 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. Results The 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. Conclusion The activity of implementing TDABM in public hospitals had practical significance.
Journal Title: Frontiers in Public Health
Year Published: 2021
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