Estimating the Hidden Costs of Operating Room with Time-Driven Activity-Based Costing

Ni-ni Gao (), Zi-xian Liu and Ya-fang Li
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Ni-ni Gao: Tianjin University
Zi-xian Liu: Tianjin University
Ya-fang Li: People’s Liberation Army

Chapter Chapter 10 in The 19th International Conference on Industrial Engineering and Engineering Management, 2013, pp 87-94 from Springer

Abstract: Abstract Operating room costs control is an important part in the hospital cost management, in order to control the operating room costs comprehensively, the paper analyzes the hidden costs of operating room, and estimates the hidden costs with the theory of time-driven activity-based costing (TDABC). A case of a third-class hospital in China was studied to estimate the hidden costs of operating room with TDABC, the result showed that the value of the hidden costs of the operating room is large, and its rate can reach to 30 % of the total costs. So the hospital must pay more attention to the hidden costs of operating room and control them.

Keywords: Estimating; Hidden costs; Operating room; Time-driven activity-based costing (TDABC) (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-642-38433-2_10

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DOI: 10.1007/978-3-642-38433-2_10

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