Applying the time-guided benchmarking technique in a sample of Iraqi health units Imam Al-Sajjad (peace be upon him) Hospital and Al-Furat Al-Awsat Teaching Hospital
DOI:
https://doi.org/10.36322/jksc.v1i70.13629Keywords:
Time Driven Activity Based Costing (TDABC), Benchmarking (BM), Time Driven Benchmarking (TDBM)Abstract
The research aims to highlight and identify the time-driven benchmarking technique (TDBM) as it is one of the modern techniques by relying on the time-driven activity-based costing (TDABC) technique information to enhance the benchmarking implementation between hospitals (the research sample) and make it more effective compared to traditional benchmarking (BM). The study was applied in the health sector to a sample of hospitals, namely the Middle Euphrates Teaching Hospital and Imam al-Sajjad Hospital using a case study for each hospital. The most important conclusions that have been reached, that the time-driven activity-based costing technique (TDABC) addresses the shortcomings of the activity-based costing technique, and is considered the easiest implement, and also useful for allocating and managing the indirect cost and the cost used in activities expressed in units of time. It is limited to time and the cost per unit of activity.
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