A combined modelling of fuzzy logic and Time-Driven Activity-based Costing (TDABC) for hospital services costing under uncertainty

Ostadi, Bakhtiar; Daloie, Reza Mokhtarian; Sepehri, Mohammad Mehdi

doi:10.1016/j.jbi.2018.11.011

Cited by 30 publications

(37 citation statements)

References 30 publications

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“…Costs analysis based in ABC model permitted to detect which expenditure items are particularly sensitive [18,19]. This information gives the chance of prioritise the expenditure in those projects with a higher scientific impact and relevant applications.…”

Section: Discussionmentioning

confidence: 99%

“…To introduce an analysis tool that settles the expenses incurred by the BioBanks [14][15][16][17]. This analysis studies retrospective data, draws up service budgets, and forecasts prospective collections according to demand [18,19]. We considered different economic models for this goal: (1) partial costs system: includes only direct costs involved in the production process based on developed activities.…”

Section: Methodsmentioning

confidence: 99%

“…To determine the value of the stock we carried out a study based on (1) cost/sample for the production process A and cost/sample for B in 1 year; (2) determining the number of aliquots stored in each year since 2004 until June 2018 (discounting donated samples). The global costs of 1 × 2, accounting for the time stored, enables us to know the overall value of the stocks [18,19].…”

Section: Determining the Value Of The Stocksmentioning

confidence: 99%

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Assessing and measuring financial sustainability model of the Spanish HIV HGM BioBank

2020

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Background: The Spanish HIV HGM BioBank is of great relevance for basic and clinical investigation, and for those groups trying to establish large networks focused on investigation on specific clinical problems. The collection of different types of samples from HIV-infected individuals is the beginning of the chain of translational investigation, starting in 2004 a prospective national HIV BioBank that expanded in 2009 a local node (HGM: Hospital Gregorio Marañón) for diverse pathologies and clinical networks, not only in adults but also in paediatric patients, becoming the Spanish HIV HGM BioBank. Our main objective is to find a general criteria and analytical tools to widespread its economic management to assure their sustainability and the future exploitation of the extreme high valuable biomaterial they custody. Methods: The Spanish HIV HGM BioBank was created with the aim of contributing to advance understanding of different pathologies through the transfer, management, register, processing, cryopreservation and cession of biological material from patients, always for research purposes and under conditions that guarantee its usefulness in current studies and future research that may appear as knowledge evolves. In this study, we have developed a policy for financial control and recovery costs of the Spanish HIV HGM BioBank. Results: Actually, Spanish HIV HGM BioBank guards 413,747 vials of 46,594 samples from 16,210 donors with various prospective longitudinal study type of samples. Interestingly, more than 7907 of these samples are now used in 28 national and international investigation projects and clinical trials. One of the objectives of this study is to develop an economic plan that you get future projects, design of acceptance or rejection keys, have internal investment limits, minimum recovery needs in short/medium term, deviation detection system and a register of capital recovery by period and type of service for the Spanish HIV HGM BioBank. Conclusion: Our model can help BioBanks that do not have a costs recovery model to design it, as well as to detect improves and functional revisions to those experienced in this field.

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Section: Discussionmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

Section: Determining the Value Of The Stocksmentioning

confidence: 99%

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Assessing and measuring financial sustainability model of the Spanish HIV HGM BioBank

2020

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“…The theory of fuzzy sets was introduced in 1965 by Lotfi Zadeh [25]. The application of the fuzzy sets theory is its capability to present ambiguous issues so that the manager can take advantage of the definition of uncertain and inaccurate data and thus reduce risks in using fuzzy data [26].According to the previous studies for finding a near optimal solution, MOPSO and MOICA have shown good performance. Therefore, MOPSO and MOICA have been designed to solve problems with continuous range for comparing the result in this study.…”

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confidence: 99%

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confidence: 99%

Time–Cost–Quality Trade-Off in a Broiler Production Project Using Meta-Heuristic Algorithms: A Case Study

et al. 2019

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The global production of broiler meat was forecasted to be 97.8 MT in 2019. The cost fluctuations create risks in production. In order to have an effective management system, process uncertainty must be taken into account. This approach considers the process as an interval with fuzzy numbers and, for managing the risks, it uses the variable α, a parameter determined by the manager in an interval between 0 and 1. Then two algorithms, namely the multi-objective imperialist competitive algorithm (MOICA) and multi-objective particle swarm optimization (MOPSO), were compared and applied. Since the process of production has many activities and each activity has possible options, the process does not have a unique solution. Therefore, the objective function and its assigned weights in terms of time, cost, and quality can be applied to select the best solution from those obtained. A vast amount of uncertainty can be observed, and effective management necessitates dealing with these uncertainty issues. The MOPSO algorithm showed better performance than the MOICA algorithm in this problem. Based on fuzzy logic and influenced by the uncertainty condition (α = 0), time, cost, and quality in the MOPSO and the MOICA algorithms were 1793.8 h, $260,571.7, and 46.66%, and 1792.5 h, $260,585.7, and 51.19%, respectively.

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Research on Internal Cost Accounting and Control of Education System Based on Activity Based Costing

Zhang¹

2021

Lecture Notes of the Institute for Computer Sciences, Social Informatics and Telecommunications Engineering

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A combined modelling of fuzzy logic and Time-Driven Activity-based Costing (TDABC) for hospital services costing under uncertainty

Cited by 30 publications

References 30 publications

Assessing and measuring financial sustainability model of the Spanish HIV HGM BioBank

Assessing and measuring financial sustainability model of the Spanish HIV HGM BioBank

Time–Cost–Quality Trade-Off in a Broiler Production Project Using Meta-Heuristic Algorithms: A Case Study

Research on Internal Cost Accounting and Control of Education System Based on Activity Based Costing

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