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

In: The 19th International Conference on Industrial Engineering and Engineering Management

Author

Listed:
  • Ni-ni Gao

    (Tianjin University)

  • Zi-xian Liu

    (Tianjin University)

  • Ya-fang Li

    (People’s Liberation Army)

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.

Suggested Citation

  • Ni-ni Gao & Zi-xian Liu & Ya-fang Li, 2013. "Estimating the Hidden Costs of Operating Room with Time-Driven Activity-Based Costing," Springer Books, in: Ershi Qi & Jiang Shen & Runliang Dou (ed.), The 19th International Conference on Industrial Engineering and Engineering Management, edition 127, chapter 0, pages 87-94, Springer.
    • Handle: RePEc:spr:sprchp:978-3-642-38433-2_10
    DOI: 10.1007/978-3-642-38433-2_10
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