AUTHOR=Jiang Qiwen , Zhu Xueyuan , Chen Lianghua , Zhao Ziyuan , Chen Yilong 

TITLE=Research on Time-Driven Activity-Based Management System of Public Hospitals

JOURNAL=Frontiers in Public Health

VOLUME=9

YEAR=2022

URL=https://www.frontiersin.org/journals/public-health/articles/10.3389/fpubh.2021.763829

DOI=10.3389/fpubh.2021.763829

ISSN=2296-2565

ABSTRACT=<sec><title>Objective</title><p>To provide references for effective implementing cost management for public hospitals through establishing time-driven activity-based management (TDABM) system. The TDABM system was established from hospital cost accounting, budget, control, and performance.</p></sec><sec><title>Results</title><p>The established TDABM system could improve the precision of hospital cost accounting, improve medical staff's working efficiency, realize the whole process of cost management, and enhance the competitiveness of the hospital.</p></sec><sec><title>Conclusion</title><p>The activity of implementing TDABM in public hospitals had practical significance.</p></sec>