A New Costing System in Hospital Management: Time-Driven Activity Based Costing: A Narrative Review

• 主要な著者: Sina Etemadi (著者), Behzad Mohammadi (著者), Mohammad Javad Akbarian Bafghi (著者), Marjan Hedayati Poor (著者), Mohammad Tasavon Gholamhoseini (著者)
• フォーマット: 図書
• 出版事項: Shahid Sadoughi University of Medical Sciences, 2018-06-01T00:00:00Z.
• 主題: article
• オンライン･アクセス: Connect to this object online.

Background: Changes in the hospital environment, technology, and service delivery as well as the increased share of overhead costs have motivated hospital managers to look for useful means of calculating costs. A key element of the health system success is the accurate computation of costs. Determin...