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Related Concept Videos

Health Information Technology and Healthcare Information System01:30

Health Information Technology and Healthcare Information System

Health Information Technology (HIT)
Health Information Technology, commonly called HIT, integrates advanced information systems and technology in healthcare settings. Its primary functions include:
Methods of Documentation VI: Case Management Model01:15

Methods of Documentation VI: Case Management Model

The case management model is a multidisciplinary approach that involves healthcare professionals from diverse disciplines, such as physicians, nurses, therapists, social workers, and pharmacists, working collaboratively to address the various needs of patients. Each healthcare professional brings unique expertise and perspectives, contributing to a more comprehensive understanding of the patient's condition and tailoring treatment plans accordingly.
For example, a patient with a chronic illness...
Tertiary Healthcare System01:21

Tertiary Healthcare System

Specialized care provided over an extended period is called tertiary care. Usually, a primary or secondary care physician will refer a patient to tertiary care. A patient's maximum physical and mental function is restored in tertiary care, which is caused due to the impact of a chronic illness or condition. Tertiary care aims to achieve the highest level of functioning possible while managing chronic illness. For example, a patient who falls and fractures their hip will need secondary care to...
Integrated Healthcare System01:20

Integrated Healthcare System

An integrated healthcare system (IHS) is a set of organizations that provides for or arranges to provide coordinated and continuous service to a defined population. The IHS takes responsibility for that particular population's health status and outcome, both clinically and fiscally. An integrated healthcare system is a well-organized, well-coordinated, and collaborative network. The integrated delivery system is a network that connects different healthcare providers to deliver organized,...
Methods Of Healthcare Delivery System01:26

Methods Of Healthcare Delivery System

At the different levels of the healthcare system, we see varying methods of healthcare used. These methods include managed care systems, case management, and primary healthcare.
Managed Care System:
The managed care system is designed to control the cost while maintaining the quality of care. The patient's care from admission to discharge is planned by the primary care provider or the case manager, also known as the gatekeeper. In a managed care system, the number of care providers is limited...
Issues And Trends In Healthcare Delivery System01:29

Issues And Trends In Healthcare Delivery System

The issues and trends in healthcare delivery are constantly changing. The COVID-19 pandemic is one recent issue that wreaked havoc on healthcare systems, causing a shortage of healthcare workers, high demand for medicines and supplies, and increased medical expenditure due to a lack of insurance. Other issues include rising healthcare costs and care fragmentation.
Cost Containment
Payment for healthcare services has historically promoted adoption of costly and often unnecessary or inefficient...

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Comparison of cost determination of both resource consumption accounting and time-driven activity-based costing systems in a healthcare setting.

Australian health review : a publication of the Australian Hospital Association·2016
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Related Experiment Videos

A new costing model in hospital management: time-driven activity-based costing system.

Figen Öker1, Hasan Özyapıcı

  • 1Faculty of Economics and Administrative Sciences, Department of Business Administration, Bahçeşehir University, İstanbul, Turkey.

The Health Care Manager
|February 1, 2013
PubMed
Summary

Time-driven activity-based costing (TDABC) offers a more effective cost system for modern businesses. This study demonstrates TDABC

Related Experiment Videos

Area of Science:

  • Management Accounting
  • Healthcare Management
  • Cost Accounting

Background:

  • Traditional cost systems often lead to distortions, failing to meet contemporary business demands.
  • A need exists for more effective and accurate cost management systems in evolving industries.
  • Time-driven activity-based costing (TDABC) has emerged as a viable alternative, focusing on capacity costs and activity times.

Purpose of the Study:

  • To highlight the efficiency and applicability of the TDABC system.
  • To demonstrate the practical implementation of TDABC within a healthcare setting.
  • To analyze cost distortions and unused capacity in surgical procedures.

Main Methods:

  • A case study was conducted in a private hospital in Cyprus.
  • Data collection involved interviews and direct observations.
  • The study focused on analyzing the allocation of unused capacity costs.

Main Results:

  • The TDABC system revealed that the cost of unused capacity was allocated to both open and laparoscopic surgeries.
  • Implementation of TDABC allows for the identification and potential elimination of unused capacity costs.
  • Hospital managers gained a clearer understanding of the costs associated with different surgical procedures.

Conclusions:

  • TDABC provides a more accurate method for understanding healthcare costs, particularly for surgeries.
  • Managers can leverage TDABC to identify and manage unused capacity, optimizing resource allocation and staffing.
  • The system facilitates better decision-making regarding operational efficiency and cost control in hospitals.