Application Research On TDABC In Cost Control Of Public Hospital Department

Objective With the growing of health services costs, Efficient use of public hospital resources and effective cost reduction has become an important management goal.Unfortunately, hospital managers often make ineffective decisions of resources allocating and cost controling based on false assumptions and facts. In article, TDABC(time-driven activity-based costing) was used to calculate expected costs of hospital department servers and find the potential of cost control, Based on the output information, the focus and the pathway of cost control can be found.Methods TDABC was used in CT department at a public hospital in Tang Shan. medical staff, nurses and assistants were interviewed, CT16 and CT256 equipments were observed. the hospital gave access to any financial data neededResults Expected costs of CT services can be estimated with TDABC, Lower expected costs and the cost control potential of CT16 services with less cost control pressure while higher costs and cost control potential of CT256 servers with higher cost control pressure;Age, gender and the ability to move can influence costs of CT services and the most significant one is the ability to move.Conclusion By utilizing TDABC, the potential and the focus of cost control can be found,Which will help hospital department managers to make cost control decisions consistent with the actual situation and reducethe potential harm caused by arbitrary decisions.