9th Annual International Conference on Industrial Engineering and Operations Management

Time Driven Activity Based Costing in Outpatient Logistics

DIN KAKRONA
Publisher: IEOM Society International
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Track: Masters Thesis Competition
Abstract

Healthcare Industry is one of the most important sectors nowadays, which providing goods and services to patients
with curative, preventive, rehabilitative, and palliative care. There are patients flow, medicine flow, material flow and
information flow in this supply chain. Patients service level and cost expense increasing are important issues to take
into consideration. Outpatient department is the main department requires more attention in term of patient logistics
activity and process management. Based on this, the study focuses on patient logistics activity and cost analysis of
each activity in a clinic in the outpatient department of the case study hospital. The crucial purpose is to analyze
activity, determine resource use, estimate time processing in each activity, and calculate the unit cost of each patient
activity in an outpatient clinic. Time Driven Activity Based Costing is used as a solution tool. The results might serve
the clinic administrator for cost controlling system and process management and obtain a guideline for choosing the
appropriated costing system for the hospital.

Published in: 9th Annual International Conference on Industrial Engineering and Operations Management, Bangkok, Thailand

Publisher: IEOM Society International
Date of Conference: March 5-7, 2019

ISBN: 978-1-5323-5948-4
ISSN/E-ISSN: 2169-8767