loading
Papers Papers/2022 Papers Papers/2022

Research.Publish.Connect.

Paper

Paper Unlock

Authors: Roberta Fifin Amandaningrum and Thomas H Secokusumo

Affiliation: Faculty of Economic and Business, Universitas Indonesia, Jl. Salemba Raya No. 4 Jakarta 10430, Indonesia, Indonesia

Keyword(s): Hospital, Time-Driven Activity Based Costing, Cost Analysis, Unused Capacity, Indirect Cost, Endoscopy

Abstract: Competition in the healthcare industry and the growth of Endoscopy services prompted XYZ Hospital to evaluate the cost of its services. Management of quality and cost control are key to success in applying value-based healthcare strategy. The purpose of this case study is to demonstrate how Time-Driven Activity Based Costing (TDABC) method is applied in Endoscopy unit of XYZ Hospital by understanding the service processes and the indirect cost allocation using time as the main cost driver so that unused capacity can be identified, and capacity-based income statement can be prepared for better cost control. This is a descriptive case study with qualitative and quantitative approaches through cost analysis in the Endoscopy unit. Data collection based on XYZ Hospital database from January to December 2017 and the results of interviews and a direct observation conducted in October and November 2018. The result of this case study concludes that TDABC enables detail and accurate cost and p rofitability analysis of endoscopy services where indirect costs are allocated according to the actual usage of resources. Therefore, the efficiency indicator for cost control can be clearly defined and more measurable by showing the unused capacity of each resource group in the capacity-based income statement. (More)

CC BY-NC-ND 4.0

Sign In Guest: Register as new SciTePress user now for free.

Sign In SciTePress user: please login.

PDF ImageMy Papers

You are not signed in, therefore limits apply to your IP address 18.117.152.251

In the current month:
Recent papers: 100 available of 100 total
2+ years older papers: 200 available of 200 total

Paper citation in several formats:
Amandaningrum, R. and Secokusumo, T. (2020). Time-Driven Activity based Costing Method for Calculating Unused Capacity of Endoscopy Services: A Case Study of Xyz Hospital. In Proceedings of the 2nd International Conference on Inclusive Business in the Changing World - ICIB; ISBN 978-989-758-408-4, SciTePress, pages 380-387. DOI: 10.5220/0008431503800387

@conference{icib20,
author={Roberta Fifin Amandaningrum. and Thomas H Secokusumo.},
title={Time-Driven Activity based Costing Method for Calculating Unused Capacity of Endoscopy Services: A Case Study of Xyz Hospital},
booktitle={Proceedings of the 2nd International Conference on Inclusive Business in the Changing World - ICIB},
year={2020},
pages={380-387},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0008431503800387},
isbn={978-989-758-408-4},
}

TY - CONF

JO - Proceedings of the 2nd International Conference on Inclusive Business in the Changing World - ICIB
TI - Time-Driven Activity based Costing Method for Calculating Unused Capacity of Endoscopy Services: A Case Study of Xyz Hospital
SN - 978-989-758-408-4
AU - Amandaningrum, R.
AU - Secokusumo, T.
PY - 2020
SP - 380
EP - 387
DO - 10.5220/0008431503800387
PB - SciTePress

- Science and Technology Publications, Lda.
RESOURCES

Proceedings

Papers

Authors

Ontology

CONTACTS

Science and Technology Publications, Lda
Avenida de S. Francisco Xavier, Lote 7 Cv. C,
2900-616 Setúbal, Portugal.

Phone: +351 265 520 185 (National fixed network call)
Fax: +351 265 520 186
Email: info@scitepress.org

EXTERNAL LINKS

PRIMORIS

INSTICC

SCITEVENTS

CROSSREF

PROCEEDINGS SUBMITTED FOR INDEXATION BY:

dblp

Ei Compendex

SCOPUS

Semantic Scholar

Google Scholar

Microsoft Academic