2022•Frontiers in Public HealthOpen access

Research on Time-Driven Activity-Based Management System of Public Hospitals

Qiwen Jiang, Xueyuan Zhu, Lianghua Chen, Ziyuan Zhao, Yi-Long Chen

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.

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Key concepts: Cost accounting, Public hospital, Process (computing), Business, Operations management, Process management, Cost control, Control (management)