FUZZY TIME DRIVEN ACTIVITY BASED COSTING SYSTEM: AN IMPLEMENTATION IN A HOSPITAL

Cost calculation is important for the provision of more efficient health services to public. Hospital services are complicated enough to affect the results of service activities. Thus, the determination of cost drivers and of the cost of each activity is an effortable task for healthcare institutions. The effect of each driver on costs is to be taken into consideration in a real-like cost analysis for hospitals. The miscalculation of costs affects the deployment and efficiency of sources negatively, losing the cost control and increasing the burden of expense. Thus, the calculation of each service activity is highly critical for hospitals. In the study, calculating the costs of the dental prothesis unit of an oral and dental health clinic by the combination of time-driven activity-based costing, which is a modern costing method, and fuzzy logicW we aim to present some potentially useful information for hospital managers in making decisions over cost control and capacity utilization