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

Qiwen Jiang; Xueyuan Zhu; Lianghua Chen; Ziyuan Zhao; Yilong Chen

doi:10.3389/fpubh.2021.763829

Frontiers in Public Health (Jan 2022)

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

Qiwen Jiang,
Xueyuan Zhu,
Lianghua Chen,
Ziyuan Zhao,
Yilong Chen

Affiliations

Qiwen Jiang: School of Economic Management, Southeast University, Nanjing, China
Xueyuan Zhu: School of Economic Management, Southeast University, Nanjing, China
Lianghua Chen: School of Economic Management, Southeast University, Nanjing, China
Ziyuan Zhao: School of Economic Management, Southeast University, Nanjing, China
Yilong Chen: School of Economics, Finance and Accounting, Coventry University, Coventry, United Kingdom

DOI: https://doi.org/10.3389/fpubh.2021.763829
Journal volume & issue: Vol. 9

Abstract

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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.

Published in Frontiers in Public Health

ISSN: 2296-2565 (Online)
Publisher: Frontiers Media S.A.
Country of publisher: Switzerland
LCC subjects: Medicine: Public aspects of medicine
Website: https://www.frontiersin.org/journals/public-health

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