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

本研究阐明了在美国保险公司职能影响下，时间驱动成本对医疗机构的效用。为此，本研究从计算原则和合理性两个方面对医院成本会计的发展进行了思考。综上所述，医疗卫生系统应认识到利用公共信息基础设施构建价值管理的必要性，并采用时间驱动成本法，如时间驱动作业成本法（TDABC）和相对价值单位法（RVU）进行计算。

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.