Improving hospital cost accounting with activity-based costing

Chan, Yee-Ching Lilian

doi:10.1097/00004010-199301810-00008

Cited by 88 publications

(74 citation statements)

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“…Costing is much more detailed and precise, and even more important, the percentage of unspecified allocated overhead costs diminishes drastically when ABC is used. Such information is also useful for internal management purposes and for healthcare policy making [7,8,[13][14][15][16][17][18].…”

Section: Discussionmentioning

confidence: 99%

Activity-based costing evaluation of [18F]-fludeoxyglucose production

Krug

Zanten

Pirson

et al. 2007

Eur J Nucl Med Mol Imaging

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Section: Discussionmentioning

confidence: 99%

Activity-based costing evaluation of [18F]-fludeoxyglucose production

Krug

Zanten

Pirson

et al. 2007

Eur J Nucl Med Mol Imaging

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“…[30] These potential drawbacks, however, were overcome by taking advantage of our prospective and exhaustive clinical database.…”

Section: A C C E P T E D Accepted Manuscriptmentioning

confidence: 99%

Cost analysis of the combined procedure of cytoreductive surgery and hyperthermic intraperitoneal chemotherapy (HIPEC)

Baratti¹,

Scivales

Balestra³

et al. 2010

European Journal of Surgical Oncology (EJSO)

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“…As can be seen, ABC provides more accurate product cost information than does the conventional costing method. The ABC approach is especially important in the healthcare industry in which planning and controlling the costs of services directly impact the ability to provide quality healthcare efficiently (Chan, 1993).…”

Section: Tricare's Capitation Program Is Enrollment Based Capitation mentioning

confidence: 99%

A Study of Efficiency of the Department of Primary Care at Keller Army Community Hospital

Schmacker¹

2000

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Subject Terms Report Classification unclassified Classification of this page unclassified Classification of Abstract unclassified Limitation of Abstract UU Number of Pages 40Efficiency, 2 AbstractThe survivability of any health care system is largely dependent upon its ability to use resources efficiently. In the Military Health System efficiency is especially important because of the implementation of TRICARE, and the eventual, but uncertain form, of enrollment based capitation. This capitated managed care model will force Military Treatment Facility (MTF) leaders to make tough decisions regarding the health care services provided based on the limited resources available. Therefore, it is critical that MTF leaders are able to measure and track how efficiently they are able to deliver health care service. Purpose: The purpose of this study is to Results: According to the EEF metric, the Department of Primary Care at Keller ACH is operating very efficiently. Furthermore, Keller ACH ranks high in efficiency compared to homogeneous and like-sized facilities within the MEDCOM. Conclusions: This study demonstrates how the EEF metric can be used to evaluate the efficiency of specific service lines or overall hospital operations. The usefulness of the information yielded by performing this study is virtually unlimited. The Keller ACH leadership can make better management decisions by using the EEF study to identify trends, to compare Keller ACH to other MTFs, to establish goals and benchmarks, to identify possible outsourcing of services, and to educate staff. Ultimately, by using the EEF metric, MTFs will be better prepared for the capitated managed care environment.

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Improving hospital cost accounting with activity-based costing

Cited by 88 publications

References 0 publications

Activity-based costing evaluation of [18F]-fludeoxyglucose production

Activity-based costing evaluation of [18F]-fludeoxyglucose production

Cost analysis of the combined procedure of cytoreductive surgery and hyperthermic intraperitoneal chemotherapy (HIPEC)

A Study of Efficiency of the Department of Primary Care at Keller Army Community Hospital

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