Research on TDABC in Hospital Internal Transfer Pricing
Author(s): WANG Bing-qian, ZHAO Ping, CUI Li-ping, ZHANG Mei-rong, ZUO Huang, YANG Hong-juan
Pages: 29-31
Year: 2015 Issue: 12
Journal: Hospital Management Forum
Keyword: Internal transfer pricing; Production capacity management; Time-driven activity-based costing;
Abstract: Objective To analyze internal transfer pricing and the efficiency of capacity utilization.Methods Based on the data from the sterilization and supply department of a tertiary hospital, calculated internal transfer price of medicine according to medical items and made the analysis from productivity management perspective with TDABC and on-site research methods.Results Analytical statement of internal transfer price and productivity for this sterilization and supply department came out.Conclusion TDABC is an effect method to calculate internal transfer price, which will be conductive to cost control, hospital production capacity management as well as medical service accounting.
Pages: 29-31
Year: 2015 Issue: 12
Journal: Hospital Management Forum
Keyword: Internal transfer pricing; Production capacity management; Time-driven activity-based costing;
Abstract: Objective To analyze internal transfer pricing and the efficiency of capacity utilization.Methods Based on the data from the sterilization and supply department of a tertiary hospital, calculated internal transfer price of medicine according to medical items and made the analysis from productivity management perspective with TDABC and on-site research methods.Results Analytical statement of internal transfer price and productivity for this sterilization and supply department came out.Conclusion TDABC is an effect method to calculate internal transfer price, which will be conductive to cost control, hospital production capacity management as well as medical service accounting.
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