Time-based costing in healthcare: A systematic review of research
Subject Areas : Urban TransportationMohammad Mirmohammadi Sadrabadi 1 , Zahra Bahonar 2 , Hamed Shakerian 3
1 - Instructor, Department of Accounting, Yazd Branch, University of Science and Arts, Yazd, Iran
2 - Lecturer, Department of Accounting, Tabas Uni, Islamic Azad University, Tabas, Iran
3 - PhD Student, Department of Industrial Management, Tabriz Branch, Islamic Azad University, Tabriz, Iran (Correspondence)
Keywords: time-based activity-based costing, value-based healthcare, hospital costs,
Abstract :
Health organizations around the world invest heavily in value-based healthcare, and time-based activity-based costing is part of cost-based value-based healthcare that is able to solve cost issues, Has been raised. The purpose of this study was to examine the use of time-based costing in the healthcare sector, how it is applied as a seven-step approach specifically designed for value-based healthcare and the cost-benefit implications Finding based on time-oriented activity in the future. This is a systematic study based on a systematic review statement. Qualitative methods for data analysis were used through content analysis. Time-based costing is applicable in the healthcare sector and can help cost effective processes, thus addressing the key challenge associated with current cost accounting methods. The ability of this method to inform payment and reimbursement systems and coordination in providing continuity of care is still to be proven in the published research, and the role of cost-based time-based activity in this cost-accounting perspective is still under way. Time-based activity-based costing should be gradually added to functional systems based on the recommendations contained in this review. In this way, time-based activity-based costing will be able to record in a better and accurate manner the cost of providing care in a situation and to control costs in an effort to create value in health care.
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