Sustainable Smart Healthcare Information Portfolio Strategy Evaluation: An Integrated Activity-Based Costing Decision Model

Chih-Hao Yang, Hsiu-Li Lee, Wen-Hsien Tsai and Sophia Chuang
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Chih-Hao Yang: Department of Financial Management, National Defense University, Beitou, Taipei 11258, Taiwan
Hsiu-Li Lee: Department of Accounting Information, Chihlee University of Technology, New Taipei City 22050, Taiwan
Wen-Hsien Tsai: Department of Business Administration, National Central University, Jhongli, Taoyuan 32001, Taiwan
Sophia Chuang: Department of Business Administration, National Central University, Jhongli, Taoyuan 32001, Taiwan

Sustainability, 2020, vol. 12, issue 24, 1-15

Abstract: Smart city and smart hospital development comprise a mainstream strategy worldwide to enhance the achievement of Sustainable Development Goals (SDGs) and Corporate Social Responsibility (CSR) practices. The smart healthcare industry needs to optimize its smart healthcare information strategies, creating the process-activity value and reducing the cost of healthcare without sacrificing the quality of patient care. This study proposes an decision model of Activity-Based Costing (ABC) concept and Multi-Criteria Decision-Making (MCDM) techniques that integrates the Decision-Making Trial and Evaluation Laboratory (DEMATEL), Analytic Network Processes (ANP), the VlseKriterijumska Optimizacija I Kompromisno Resenje (VIKOR) and Zero-One Goal Programming (ZOGP) to achieve optimal smart healthcare information system portfolio strategy decisions. The resulting data shows that the perspective of government policy support and the criterion of Minimize Equipment Maintenance Costs are the most significant evaluation factors, and that the Health Data Informational System and Hospital Device and Drug Management System comprise by far the optimal portfolio of smart healthcare information system which strengthen the connection between ABC and MCDM techniques in evaluation process. The major contributions of this study are as follows: (1) the proposed model contributes to the management accounting innovation development of a sustainable city and Operation Research (OR) application; (2) the integrated model can promote the smart healthcare industry development and help decision makers to more accurately understand how to allocate resources and planning for intelligent-related activities to each smart healthcare information system through appropriate cost drivers.

Keywords: sustainable development; Activity-Based Costing (ABC); smart healthcare information system; multiple-criteria decision making (MCDM); mathematical programming; resource constraints (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2020
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