Research on Time-Driven Activity-Based Management System of Public Hospitals
Chinese Health Economics(2022)
摘要
ObjectiveTo 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. ResultsThe 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. ConclusionThe activity of implementing TDABM in public hospitals had practical significance.
更多查看译文
关键词
public hospitals,time-driven activity-based costing,cost management,precision,working efficiency
AI 理解论文
溯源树
样例
生成溯源树,研究论文发展脉络
Chat Paper
正在生成论文摘要