Activity-Based Costing

Jalalabadi, Faryan; Milewicz, Allen L.; Shah, Sohail R.; Hollier, Larry H.; Reece, Edward M.

doi:10.1055/s-0038-1672208

Cited by 11 publications

(10 citation statements)

References 8 publications

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“…73 Obtaining such information can be achieved by surveying the individuals involved in the procedure. 76 Indirect expenses are then allocated by choosing proxies that best reflect the use of each resource. When considering a surgical procedure, except operating, the surgeon assesses the patients preoperatively and follows up the patients post-operatively.…”

Section: Activity-based Costingmentioning

confidence: 99%

“…Activity‐Based Costing (ABC) differs from traditional costing since it begins with identifying not only the resources but also the fundamental activities that are required to perform a surgery 73 . Obtaining such information can be achieved by surveying the individuals involved in the procedure 76 . Indirect expenses are then allocated by choosing proxies that best reflect the use of each resource.…”

Section: Allocation Of Costsmentioning

confidence: 99%

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The process of estimating the cost of surgery: Providing a practical framework for surgeons

Christou

Athanasiadou

Tooulias

et al. 2022

Health Planning & Management

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Over the last decades, health care costs have been increasing at an alarming, exponential rate which is considered unsustainable. Surgical care utilizes one-third of health care costs. Estimating, evaluating, and understanding the cost of surgery is a vital step towards cost management and reduction. Current cost estimation studies and costeffectiveness studies have vast disparities in their methodology, with published costs of Operating Room varying from as low as $7 and as high as $113 per minute. Costs in surgery are distinguished as direct and indirect. Allocation of direct costs involves identification, measurement, and valuation processes. Allocation of indirect costs involves the allocation of capital and overhead costs and of indirect department costs. Annualised capital costs and overhead hospital costs are then allocated to surgery by either the costcentre allocation or the activity-based allocation frameworks. Indirect department costs are allocated to a specific surgery by weighted service allocation or hourly rate allocation or inpatient day allocation, or marginal markup allocation. The growing societal, financial and political pressure for cost reduction has brought cost analysis to the forefront of healthcare discussions. Thus, we believe that almost every single surgeon will eventually enter the field of healthcare economics by necessity. This review aims to provide surgeons with a practical framework for engaging in cost estimation studies.

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Section: Activity-based Costingmentioning

confidence: 99%

Section: Allocation Of Costsmentioning

confidence: 99%

The process of estimating the cost of surgery: Providing a practical framework for surgeons

Christou

Athanasiadou

Tooulias

et al. 2022

Health Planning & Management

View full text Add to dashboard Cite

show abstract

“…20 Further, despite advances in medical innovation and education, physicians are often underequipped with negotiation skills and strategic management acumen to advocate for a scope of practice that generates value beyond clinical patient care. [24][25][26][27] However, it is clear that innovation provides for sustainable competitive advantage, 13 and the development of new technologies mirrors the natural evolution of plastic surgery. 28 The ability of plastic and reconstructive surgery to thrive despite the evolution of associated specialties is remarkably contingent on the drive for innovation and research among individual surgeons and academic communities.…”

Section: Patents In Plastic Surgerymentioning

confidence: 99%

Patents for the Plastic Surgeon

et al. 2021

Self Cite

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Although innovation and entrepreneurship are complementary in the process of creating new products, plastic surgeons are frequently discouraged by the challenges associated with the regulatory and administrative environments in patent filing. The following primer provides a step-by-step guide for understanding patents and outlines the steps and costs involved in patent filing. To improve opportunities for successful patent filing, we elaborate on some of the common pitfalls in the process, including the timing of public disclosure, conducting a private art search, selecting a patent attorney or agent, determining the level of inventor involvement, and navigating academic and employment contracts. The innovative drive in plastic surgery provides a strong impetus for strengthening knowledge about patents and patent filing in order to support efforts for providing high-value patient care.

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“…Perhitungan biaya satuan atau unit cost dalam penelitian ini menggunakan metode ABC atau Activity Based Costing. ABC adalah pendekatan penentuan biaya produk yang membebankan ke biaya atau jasa berdasarkan konsumsi sumber daya yang disebabkan karena aktivitas (Jalalabadi et al, 2018). Dasar pemikiran pendekatan penentuan biaya ini yaitu diasumsikan bahwa hasil dari program dilakukan dari aktivitas yang menggunakan sumber daya dan menyebabkan timbulnya biaya.…”

Section: Metodeunclassified

Analisis Biaya Satuan Program Pendampingan Ibu Hamil

Nugraheni¹,

Jasmariyadi²,

Suparmi³

2020

hsr

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Currently, One of the Ministry of Health’s programs to improve maternity and child health is through the Assistance to Pregnant Women Program. Furthermore, as an evaluation material for the implementation of them conducted by students and health cadres, the unit cost information needed in the Assistance to Pregnant Women Program. This study aims to analyze the unit costs of the Assistance to Pregnant Women Program using the Activity-Based Costing (ABC) method. Qualitative research with a descriptive-analytic approach. This approach describes and interprets investment, operational, and maintenance costs that are directly related to the assistance to Pregnant Women Program. This research was performed in two districts, speciﬁ cally Lebak District, which represented areas with difﬁ cult access and Surabaya City, which represented areas with easy access. The results showed that the unit cost of the assistance to pregnant women program in the City of Surabaya was IDR. 3,027,750.00, and the District of Lebak was IDR. 2,907,250.00. These unit costs can be used as a recommendation for the District Health Ofﬁ ces and other districts. Abstrak Salah satu Program Kementerian Kesehatan untuk meningkatkan Kesehatan Ibu dan Anak adalah melalui Program Pendampingan Ibu Hamil. Sebagai bahan evaluasi pelaksanaan Program Pendampingan Ibu Hamil yang dilakukan oleh mahasiswa dan kader, maka diperlukan informasi biaya satuan yang dibutuhkan dalam Program Pendampingan Ibu Hamil. Penelitian ini bertujuan untuk menganalisis biaya satuan Program Pendampingan Ibu Hamil menggunakan metode Activity Based Costing (ABC). Merupakan penelitian kualitatif dengan pendekatan deskriptif analitik. Pendekatan ini menguraikan dan menginterpretasikan biaya investasi, operasional dan pemeliharaan yang terkait langsung dengan Program Pendampingan Ibu Hamil. Penelitian ini dilakukan di dua Kabupaten yaitu Kabupaten Lebak yang mewakili daerah dengan akses sulit dan Kota Surabaya yang mewakili daerah dengan akses mudah. Hasil penelitian menunjukkan bahwa biaya satuan program pendampingan ibu hamil di Kota Surabaya sebesar Rp 3.027.750,00 dan Kabupaten Lebak sebesar Rp2.907.250,00. Biaya satuan tersebut dapat menjadi bahan rujukan Dinas Kesehatan dan daerah lain dalam mengalokasikan pelaksanaan Program Pendampingan Ibu Hamil.

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Activity-Based Costing

Cited by 11 publications

References 8 publications

The process of estimating the cost of surgery: Providing a practical framework for surgeons

The process of estimating the cost of surgery: Providing a practical framework for surgeons

Patents for the Plastic Surgeon

Analisis Biaya Satuan Program Pendampingan Ibu Hamil

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