Time Driven Activity based costing in outpatient logistics

Abstract

© IEOM Society International. Healthcare Industry is one of the most important sectors nowadays, which providing goods and services to patients with curative, preventive, rehabilitative, and palliative care. There are patients flow, medicine flow, material flow and information flow in this supply chain. Patients service level and cost expense increasing are important issues to take into consideration. Outpatient department is the main department requires more attention in term of patient logistics activity and process management. Based on this, the study focuses on patient logistics activity and cost analysis of each activity in a clinic in the outpatient department of the case study hospital. The crucial purpose is to analyze activity, determine resource use, estimate time processing in each activity, and calculate the unit cost of each patient activity in an outpatient clinic. Time Driven Activity Based Costing is used as a solution tool. The results might serve the clinic administrator for cost controlling system and process management and obtain a guideline for choosing the appropriated costing system for the hospital.