The Applicability of the Time-Driven Costing for Health Care Organizations

这项研究阐明了在美国保险公司职能的影响下，时间驱动型成本计算对医疗保健组织的效用。为明确这一点，本研究从计算原则和合理性的角度对医院成本核算的发展进行了思考。总之，医疗保健系统应该认识到使用公共信息基础设施来构建价值管理的必要性，该基础设施是通过时间驱动作业成本法(TDABC)和相对价值单位法(RVU)等时间驱动型成本计算来计算的。

This research clarifies the utility of the Time-Driven Costing for health care organizations under the influence of the insurer function in the United States. To clarify it, this research considers the development of the hospital cost accounting from the side of calculation principle and rationality.In conclusion, the health care systems should recognize the necessity of constructing the Value-Based Management using a common information infrastructure, which is calculated by the Time-Driven Costing like the Time-Driven Activity-Based Costing (TDABC) and the Relative Value Unit (RVU) method.