Time-Driven Activity Costing and its Application in Public Hospitals
DOI:
https://doi.org/10.33516/maj.v56i4.89-93pKeywords:
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It is increasingly becoming difficult for public hospitals to survive. At the same time, traditional cost accounting and control methods can no longer meet the development needs of public hospitals. How to reduce costs while ensuring high-quality service has become a problem in public hospitals. This article studies the application of time-driven activity-based costing in the cost accounting of public hospitals and provides basis for such hospitals to implement cost accounting. The research results show that the time-driven ABC can improve the precision of hospital cost accounting, improve the efficiency of medical staff and enhance the core competitiveness of the hospital.Downloads
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