A combined modelling of fuzzy logic and Time-Driven Activity-based Costing (TDABC) for hospital services costing under uncertainty
(چکیده مقاله) :
Abstract :
Hospital traditional cost accounting systems have inherent limitations that restrict their usefulness for measuring
the exact cost of healthcare services. In this regard, new approaches such as Time Driven-Activity based Costing
(TDABC) provide appropriate information on the activities needed to provide a quality service. However, TDABC
is not flawless. This system is designed for conditions of relatively accurate information that can accurately
estimate the cost of services provided to patients. In this study, the fuzzy logic in the TDABC model is used to
resolve the inherent ambiguity and uncertainty and determine the best possible values for cost, capacity, and
time parameters to provide accurate information on the costs of the healthcare services. This approach has not
yet been tested and used in determining the costs of services of a healthcare setting. Therefore, the aim of this
study is to present a new Fuzzy Logic-TDABC (FL-TDABC) model for estimating healthcare service costs based on
uncertainty conditions in hospitals. The proposed model is implemented in a sample of the hospital laboratory
section and the results are compared with the TDABC system. The TDABC model, by allocating the activity costs
including fixed costs and not considering the uncertainty regarding the cost, capacity, and time required for each
patient, often estimates the unused capacity and costs with a higher margin of error. The results show that the
maximum difference in the prescribed costs was 4.75%, 3.72%, and 2.85% in blood bank, microbiology, and
hematology tests, respectively, mostly du
the exact cost of healthcare services. In this regard, new approaches such as Time Driven-Activity based Costing
(TDABC) provide appropriate information on the activities needed to provide a quality service. However, TDABC
is not flawless. This system is designed for conditions of relatively accurate information that can accurately
estimate the cost of services provided to patients. In this study, the fuzzy logic in the TDABC model is used to
resolve the inherent ambiguity and uncertainty and determine the best possible values for cost, capacity, and
time parameters to provide accurate information on the costs of the healthcare services. This approach has not
yet been tested and used in determining the costs of services of a healthcare setting. Therefore, the aim of this
study is to present a new Fuzzy Logic-TDABC (FL-TDABC) model for estimating healthcare service costs based on
uncertainty conditions in hospitals. The proposed model is implemented in a sample of the hospital laboratory
section and the results are compared with the TDABC system. The TDABC model, by allocating the activity costs
including fixed costs and not considering the uncertainty regarding the cost, capacity, and time required for each
patient, often estimates the unused capacity and costs with a higher margin of error. The results show that the
maximum difference in the prescribed costs was 4.75%, 3.72%, and 2.85% in blood bank, microbiology, and
hematology tests, respectively, mostly du
(توضیحات تکمیلی) :
(توضیحات تکمیلی) :
Description :
مقاله ISI انگلیسی اصلی
سال انتشار:2019
فایل ISI انگلیسی اصلی ، با فرمت Pdf
تعداد صفحات فایل ISI انگلیسی اصلی: 18 صفحه
سال انتشار:2019
فایل ISI انگلیسی اصلی ، با فرمت Pdf
تعداد صفحات فایل ISI انگلیسی اصلی: 18 صفحه
Authors / Descriptions(نویسندگان/توضیحات): مقاله ISI سال انتشار2019 \ Bakhtiar Ostadi a, ⁎, Reza Mokhtarian Daloie a , Mohammad Mehdi Sepehri b,c
Sent date(تاریخ ارسال) :
1397/10/22 | 1/12/2019
Number of visits(تعداد بازدید):
809
Key words (کلمات کلیدی):
Time-driven activity-based costing Fuzzy logic Hospital services Uncertainty
Number of pages(تعداد صفحات) :
18
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