Research Article
An Alternative Model to Estimate Annual Budget Through TDABC Methodology in Hospitals
@INPROCEEDINGS{10.1007/978-3-030-87495-7_3, author={Jos\^{e} Luis Hern\^{a}ndez Arredondo and El\^{\i} Gerardo Zorrilla Uribe and Zaida Estafan\^{\i}a Alarc\^{o}n Bernal}, title={An Alternative Model to Estimate Annual Budget Through TDABC Methodology in Hospitals}, proceedings={Computer Science and Engineering in Health Services. 5th EAI International Conference, COMPSE 2021, Virtual Event, July 29, 2021, Proceedings}, proceedings_a={COMPSE}, year={2021}, month={9}, keywords={TDABC Fuzzy logic Relational databases Supply chain management Healthcare system}, doi={10.1007/978-3-030-87495-7_3} }- José Luis Hernández Arredondo
Elí Gerardo Zorrilla Uribe
Zaida Estafanía Alarcón Bernal
Year: 2021
An Alternative Model to Estimate Annual Budget Through TDABC Methodology in Hospitals
COMPSE
Springer
DOI: 10.1007/978-3-030-87495-7_3
Abstract
This work responds the Mexico City’s General Hospital “Dr. Manuel Gea González” need to identify the cost behind daily operative activities. Our objective is to improve the hospital’s capacity to establish a budget for its operation, to comply with the federal government’s request to operate free of charge for users. To achieve the objective the authors constructed a computerized costs system, using software resources owned by the institute, based on TDABC methodology (Time Driven Activity Costing methodology), which generates and allocates expenditures depending on the execution time of a process. Likewise, the use of fuzzy logic tools helps decreasing inherent uncertainty bring by the resources consume, typical of clinical processes. It was collected information related to medical supplies, human resources, equipment, and infrastructure expenditures. This work describes the approach and execution of a pilot test made in nine clinical areas of the hospital. Finally, some proposals can guide further system development.