Evaluation and recommendation of implementing time-driven activity-based costing in healthcare

<p> Time-Drive Activity-Based Costing (TDABC) is a bottom-up costing approach that involves calculating a unit cost of supplying capacity (Capacity Cost Rate) and estimating time spent performing an activity. TDABC has been implemented in healthcare; however, most of the studies have been cond...

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Bibliographic Details
Main Author: Huang, Yu-Ting
Language:EN
Published: The University of Texas School of Public Health 2016
Subjects:
Online Access:http://pqdtopen.proquest.com/#viewpdf?dispub=10126237