Improving healthcare performance through Activity‐Based Costing and Time‐Driven Activity‐Based Costing

Volume: 36, Issue: 6, Pages: 2079 - 2093
Published: Aug 24, 2021
Abstract
Improving healthcare performance has become a need for resource optimisation in a field where they are scarce. Activity-Based Costing (ABC) has been applied for more than 30 years to allocate costs and provide information for decision-making. This paper seeks to review previous literature in the health field that analysed this cost system and its new version, TDABC (Time-Driven Activity-Based Costing). Five hundred ninety articles published from...
Paper Details
Title
Improving healthcare performance through Activity‐Based Costing and Time‐Driven Activity‐Based Costing
Published Date
Aug 24, 2021
Volume
36
Issue
6
Pages
2079 - 2093
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