From ABC to Time Driven Activity Based Costing for outpatient clinics

A good lead firm, said M.Jr.Harper, means being in control its future and to be master of the future is learning to work with the information. But one can not seriously claim that the accounting information fully meet all the information needs of different user groups, especially when it comes to accounting management whose role is perceived differently by each entity, depending on the purpose and objectives management. Given the complexity of public healthcare institutions, especially public hospital units, it becomes necessary to thorough knowledge of the organization and exercise management control as accurate determination of costs, determining the strengths and shortcomings of cost calculation and assessment information their implications on the performance of the entities is a constant imperative of decision making. In this context we want to point out that it is the method impact Time Driven Activity Based Costing over the management of the hospital units.