5. Conclusion
In this paper we try to explain the development, the
relevance and the managerial impact of TDABC in an outpatient
clinic environment. The TDABC system seems to be well suited since it incorporates next to the advantages
of the traditional ABC system some extra features
like faster model adaptability, a simpler set-up and a
higher reflection of the complexity of the real-world operations.
The TDABC model in this paper was set up for
five different departments: Urology, Gastroenterology, Plastic
Surgery, Nose-Throat and Ears and Dermatology. Based on
cost Tables 4 and 5, the cost for a standard technical consultation
appears to range from 5.19D to 13.78D , while the
cost for a non-technical consultation ranges from 4.50D to
51.41D . The cost of a standard consultation shows already
the influence of the specificity of the consultation, the differences
in the usage of activities and machinery and the
differences in the cost per time unit. Optional activities
might then increase the cost between 0.13D and 6.77D for
a technical consultation and 0.03D and 48.83D for a non-technical
consultation.