Activity-based Cost Analysis: A Method of Analyzing the Financial and Operating Performance of Academic Radiology Departments

Cohen, Mervyn D.; Hawes, Donald R.; Hutchins, Gary D.; McPhee, William D.; LaMasters, Michael B.; Fallon, Robert P.

doi:10.1148/radiology.215.3.r00jn45708

Cited by 58 publications

(40 citation statements)

References 1 publication

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“…ABC may be considered the most appropriate way of costing in a radiology department. However, as stated by Cohen and co-workers, 198,199 ABC has also its drawbacks. ABC is resource intensive; costs are used interchangeably with charges, payment received and actual cost; there is no good standard method of measuring and allocating indirect costs (i.e.…”

Section: Discussionmentioning

confidence: 97%

Accurate, practical and cost-effective assessment of carotid stenosis in the UK

Wardlaw

Chappell²,

Stevenson³

et al. 2006

Health Technol Assess

146

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Non-UK purchasers will have to pay a small fee for post and packing. For European countries the cost is £2 per monograph and for the rest of the world £3 per monograph.You can order HTA monographs from our Despatch Agents:-fax (with credit card or official purchase order) -post (with credit card or official purchase order or cheque) -phone during office hours (credit card only).Additionally the HTA website allows you either to pay securely by credit card or to print out your order and then post or fax it. NHS libraries can subscribe free of charge. Public libraries can subscribe at a very reduced cost of £100 for each volume (normally comprising 30-40 titles). The commercial subscription rate is £300 per volume. Please see our website for details. Subscriptions can only be purchased for the current or forthcoming volume. Contact details are as follows: Payment methods Paying by chequeIf you pay by cheque, the cheque must be in pounds sterling, made payable to Direct Mail Works Ltd and drawn on a bank with a UK address. Paying by credit cardThe following cards are accepted by phone, fax, post or via the website ordering pages: Delta, Eurocard, Mastercard, Solo, Switch and Visa. We advise against sending credit card details in a plain email. Paying by official purchase orderYou can post or fax these, but they must be from public bodies (i.e. NHS or universities) within the UK. We cannot at present accept purchase orders from commercial companies or from outside the UK. How do I get a copy of HTA on CD?Please use the form on the HTA website (www.hta.ac.uk/htacd.htm). Or contact Direct Mail Works (see contact details above) by email, post, fax or phone. HTA on CD is currently free of charge worldwide.The website also provides information about the HTA Programme and lists the membership of the various committees. HTA NHS R&D HTA ProgrammeT he research findings from the NHS R&D Health Technology Assessment (HTA) Programme directly influence key decision-making bodies such as the National Institute for Health and Clinical Excellence (NICE) and the National Screening Committee (NSC) who rely on HTA outputs to help raise standards of care. HTA findings also help to improve the quality of the service in the NHS indirectly in that they form a key component of the 'National Knowledge Service' that is being developed to improve the evidence of clinical practice throughout the NHS.The HTA Programme was set up in 1993. Its role is to ensure that high-quality research information on the costs, effectiveness and broader impact of health technologies is produced in the most efficient way for those who use, manage and provide care in the NHS. 'Health technologies' are broadly defined to include all interventions used to promote health, prevent and treat disease, and improve rehabilitation and long-term care, rather than settings of care.The HTA Programme commissions research only on topics where it has identified key gaps in the evidence needed by the NHS. Suggestions for topics are actively sought from people working in the NHS,...

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Section: Discussionmentioning

confidence: 97%

Accurate, practical and cost-effective assessment of carotid stenosis in the UK

Wardlaw

Chappell²,

Stevenson³

et al. 2006

Health Technol Assess

146

View full text Add to dashboard Cite

show abstract

“…decontamination fee). Moreover, this costing exercise shows policy makers also how the total cost is more and more affected by the QArelated activities [11,12,20,22]. The QC and QA (without the regulation fees) have a growing impact consuming altogether 24% of the total production costs.…”

Section: Discussionmentioning

confidence: 96%

“…There have still been only a few reports on implementations of ABC in health care [11,12,[19][20][21][22][23]. The current ABC approach provides a better insight in the different cost components of 18 F-FDG production, including the added costs for complying with regulatory requirements.…”

Section: Discussionmentioning

confidence: 99%

See 1 more Smart Citation

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

Krug

Zanten

Pirson

et al. 2007

Eur J Nucl Med Mol Imaging

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“…They concluded with a discussion of some issues involved in the implementation of ABC, and of activity-based management. Cohen et al (2000) developed a technique for an ABC analysis in an academic radiology department, to examine the hypothesis that the business of academic radiology can be separated into three distinct businesses-clinical activity, teaching, and research-and to detect the impact of the current teaching paradigm on clinical productivity. They provided a successful insight of the relative costs of each of the businesses of teaching, research, and clinical activity.…”

Section: Introductionmentioning

confidence: 99%

An ABC analysis for power generation project

Hasani¹,

Vakilalroaia²

2013

10.5267/j.msl

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One of the primary concerns on performance measurement is to know how much a particular project cost. However, using traditional method on project-based products often leads to inappropriate results. In this paper, we re-examine this issue by comparing the cost of a power station construction project using ABC versus traditional method. The results of survey show that ABC method is capable of providing better estimates for overhead costs compared with traditional method. In other words, ABC method helps reduce some of the unnecessary overhead cost items and increase on some other cost components. This helps increase the relative efficiency of the system by reducing total cost of project.

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Activity-based Cost Analysis: A Method of Analyzing the Financial and Operating Performance of Academic Radiology Departments

Abstract: ABC analysis can separate academic radiology into three businesses-teaching, research, and clinical-and provide a detailed understanding of the cost structure of each. This analysis identifies opportunities for improved quality of service, productivity, and cost within each business.

Cited by 58 publications

References 1 publication

Accurate, practical and cost-effective assessment of carotid stenosis in the UK

Accurate, practical and cost-effective assessment of carotid stenosis in the UK

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

An ABC analysis for power generation project

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