Time-Driven Activity-Based Costing for Healthcare Provider Supply Chain Processes.

摘要

In a time when healthcare costs continue to rise, nearly a third of hospital operating expenses are related to supplies, and the healthcare supply chain is complex, it is pertinent for healthcare providers to have a clear understanding of their healthcare supply chain process costs. Having a clear picture into how these costs are driven and where opportunities for cost reductions exist can support supply chain efficiencies. In this research, we develop a Time-Driven Activity-Based Costing (TDABC) supply chain cost management tool for healthcare providers. A TDABC management system can provide healthcare providers with valuable product and process supply chain cost information by investigating logistics activities, resource consumption, and time drivers. Based on prior expertise, existing literature, and a field study conducted with a 200-bed, not-for-profit hospital, a healthcare provider supply chain (HPSC) TDABC approach and supporting spreadsheet-based tool were developed to support cost measurement and management within the HPSC.