TDABC Analysis of Donated Medical Equipment O&M Costs in a High-Altitude County Hospital

A study by Heming Zheng analyzes the long-term operation and maintenance costs of donated medical equipment using a Time-Driven Activity-Based Costing model. The analysis quantifies a 5-year cost of CNY 324,397.89 for a portable ultrasound device, revealing travel and logistics as a major expense. The dataset was last updated on 2026-06-02 and is available as a PDF under a CC-BY-4.0 license.

Use Cases

• Modeling long-term healthcare equipment costs based on the described TDABC framework.
• Analyzing the impact of geographic barriers on policy effectiveness based on the high travel and logistics costs.
• Evaluating health resource allocation efficiency based on the life-cycle cost framework proposed in the conclusion.

Strengths

• Provides a precise total present value (TPV) of CNY 324,397.89 for 5-year O&M costs.
• Includes a sensitivity analysis showing cost proportion fluctuations between -4.15 and +27.84%.
• Identifies a specific cost breakdown, noting travel and logistics exceed 70% of O&M expenses.

Limitations

• The dataset is a 172.5 KB PDF document; the underlying analysis data is not provided in a structured, machine-readable format.
• Row count and column-level documentation are absent; data semantics must be inferred from the text.
• The geographic scope is limited to a single representative case study of a high-altitude county hospital.

Provenance

Source

Heming Zheng via figshare.

Collection Method

Analysis using a Time-Driven Activity-Based Costing (TDABC) model on a representative case study.

Freshness

Last updated 2026-06-02 05:40:32; freshness should be verified.

Geography

Likely focuses on a high-altitude county hospital, but specific location is not stated.