Kaplan Robert S
Healthc Financ Manage. 2014 Jun;68(6):76-83.
Time-driven activity-based costing: Traces the path of a patient throughout the continuum of care for a specific medical condition. Identifies the actual cost of each resource used, such as personnel, space, consumables, and equipment, in both inpatient and outpatient settings. Documents the amount of time the patient spends with each resource. Supports the ability to aggregate cost information across multiple organizations that deliver care to a patient throughout a defined episode of care.
追踪患者在特定医疗状况下整个护理连续过程中的路径。确定在住院和门诊环境中使用的每种资源(如人员、空间、耗材和设备)的实际成本。记录患者在每种资源上花费的时间。支持在整个规定的护理期间为患者提供护理的多个组织汇总成本信息的能力。