Determining the cost of health service using cost method based on TDBA / time study

Abstract

As a result of the developments taking place in the world today in all areas and sectors including the health sector and limited resources allocated to them, so this study addressed the cost of health service, and the importance of research that highlighted the cost of health service by adopting the Time Driven-Activity Based Cost method-TDABC, The research found a set of conclusions, the most important of which was the possibility of using the TDABC method to determine the cost of health service, reduce cost, improve service delivery, identify and address unexploited energies, and reduce costs to the organization enhances the organization's ability to feel The research also recommends that the hospital management adopt the findings of the research to achieve the best performance in providing health services to patients, and to know the best times to perform the health service to reduce the time lost unnatural.