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دانلود رایکان مقاله انگلیسی ISI با موضوع تعیین هزینه های واقعی درمان توده های کلیوی کوچک

عنوان فارسی مقاله:

تعیین هزینه های واقعی درمان توده های کلیوی کوچک با استفاده از هزینه گذاری مبتنی بر فعالیت دارای زمان

عنوان انگلیسی مقاله:

Determining the True Costs of Treating Small Renal Masses Using Time Driven, Activity Based Costing

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بخشی از مقاله انگلیسی :

Materials and Methods

Background

To determine the actual cost of care for treating a SRM we incorporated the TDABC method as originally described by Kaplan and Anderson at Harvard Business School.12 Under this model our health care team at UCLA traced the path of a patient throughout the episode of care for treatment of a SRM. This involved identifying the cost of care for every resource used in treatment, including space, materials and equipment, and personnel, and also calculating the average time that a patient spent with each resource. The episode of care was then defined as the summation of the quantity of resource units multiplied by the price per unit time of that resource.