The analysis of time-driven activity-based costing application as a dynamic value assessment and more accurate costing system in healthcare sector

In the era of the considering development of technology at different aspects and its role in providing managers information and knowledge for decision making, it is important for managers to receive information in a timely manner. Healthcare policies are emphasizing value-based healthcare delivery and time-driven activity-based costing (TDABC) can be used to appraise healthcare interventions in healthcare sector. This study aims to critically several empirical studies conducted in respect of Time Driven Activity Based Costing to shed light on its importance and role as a dynamic assessment tool in accurate costing in healthcare industry. The result of the review showed that application of TDABC in healthcare sector will lead to more accurate costing and provides manager with proper information at appropriate time. Thus, Time-driven activity-based costing can dynamically model changes in our healthcare delivery as a result of process improvement interventions. It is an effective tool to continuously assess the impact of these interventions on the value of appendicitis care.