Analysis of Time Determinants Under The Conditions of Application of The Time Driven Activity Based Costing Method Aws

Abstract

The studies of J. Lave and L. Silverman, which, with the help of the proximity technique,
demonstrated that only through a closeness between time and space can relevant results be obtained to
achieve a superior performance under the given conditions of the current health system, in our opinion,
outlines the idea that the application of the Time-Driven Activity-Based Costing (TD-ABC) method is the
most suitable solution. The complexity of TD-ABC operations is found in the time equations needed to
determine the resources consumed by each activity. Using these equations, it is easy to update the model
by adding an additional activity. This simplification would allow the multiplication of the activities to be
treated without presenting difficulties in the distribution of resources. In fact, what we have here is
clearly an "autonomous method of equivalence" that uses working time as a unit of equivalence. The
main objective of our concerns is to identify the determinants of the time required to start, perform and
complete medical procedures in an ambulatory clinic organized in 15 medical offices. As a reaction to the
criticisms of some authors regarding the difficulty of measuring time for establishing the time drivers of
the TD-ABC method, in the scientific approach carried out we tried to model the activity times with the
help of the multiple regression model. We believe that the values ​​estimated and obtained with the help of
the Automatic Linear Modeling factor analysis model eliminate the imperfection of the TD-ABC method
highlighted by the authors S. Hoozée et al (2009) regarding subjectivity and instability in the
measurement of activity times.