Activity-Based Costing and Management in a Hospital-Based GI Unit

Goldberg, Michael J.; Kosinski, Lawrence R.

doi:10.1016/j.cgh.2011.08.010

Cited by 27 publications

(24 citation statements)

References 3 publications

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“…Direct Costing and Activity based Costing in a Farm Management System are explored in (Carli, Canavari 2013). ABC and its application in medicine has been described in (Goldberg, Kosinski 2011;Yereli 2009), etc. The integration of activity-based costing and the theory of constraints, as well as the application of a mixed-integer programming model, able to assist in making decisions about product-mix using green manufacturing technologies has been studied in (Tsai et al 2013(Tsai et al , 2014.…”

Section: Abc Methodologymentioning

confidence: 99%

Abc Model for Economic Development of a Firm

Ušpurienė

Sakalauskas

Giuliani

et al. 2016

Technological and Economic Development of Economy

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Abstract. The activity-based costing (ABC) in service companies is considered for minimization companies expenses modeling the uncertainty of service demand in the statistical probabilistic way. The two-stage stochastic programming model is formulated and implemented obtaining the deterministic model as a particular case of the stochastic one. The model takes into account the relation among activities better as compared with other known ones, namely, coherently with the ABC system. The model involves a stochastic demand and a relative minimum level to be satisfied. A modified L-shaped algorithm is developed in order to solve this stochastic optimization model. The applications of the model developed to the hospital service and the Crown prosecution service are considered, too.

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Section: Abc Methodologymentioning

confidence: 99%

Abc Model for Economic Development of a Firm

Ušpurienė

Sakalauskas

Giuliani

et al. 2016

Technological and Economic Development of Economy

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“…Activity-based costing (ABC) techniques attempted to assign costs to each of these activities in the production process and/or resources [18]. For this purpose, all costs were classified according to major activities and/or sources.…”

Section: Methods Of Measuring Costmentioning

confidence: 99%

Cost of introducing group prenatal care (GPC) in Bangladesh: a supply-side perspective

et al. 2017

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Background: Progress towards Millennium Development Goals (MDG) 5 is uneven across different countries. Maternal and neonatal deaths occur mainly in developing countries especially in rural areas and among the poor communities due to underutilization of maternal services. It is evident that group prenatal care (GPC) model could improve health-care utilization among pregnant women that suit in developing countries. The GPC model has introduced in a public facility in the context of Bangladesh, and this study intended to estimate the incremental cost of introducing GPC model over the existing government health-care facility. Methods: Activity-based costing method was employed for analysis of cost during 2015-2016 in a selected Maternal and Child Welfare Centre (MCWC) in Bangladesh. Cost information was collected by applying ingredients approach considering supply-side perspective. Results: The total cost of integrating GPC model over the government service delivery system was estimated to be BDT 1,186,868 (US$15,216.3). The proportion of cost for the start-up period and implementation cost covered approximately 24% and 76% of the total intervention costs, respectively. Considering the total number of per session beneficiary (N = 844), the average cost of the per-beneficiary per-GPC session was BDT 1406 (US$18.0) while cost per beneficiary (N = 300) was estimated to be BDT 3956 (US$50.7) and cost per session (N = 125) was BDT 9495 (US$121.7).Conclusions: It appears from the findings that the built-in interventions of GPC model are doable in the existing government settings at the grass-root level and perhaps at a lower cost if adjusted with the existing government and NGO functionaries.

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“…In general, ABC is based on the concept that performing a service consumes activities that in turn consume resources (Goldberg 2011). According to Wodchis (1999), traditional costing techniques allocate costs to all units based on an average unit cost, or they pool indirect costs and allocate them to services, this in proportion to the volume of services or direct costs.…”

Section: Interdisciplinary Approach To Economics and Sociologymentioning

confidence: 99%

Measuring diagnosis and patient profitability in healthcare: economics vs ethics

Popesko¹,

Новак²,

Papadaki³

2015

Economics &Amp; Sociology

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Abstract. Th is paper focuses on issues relating to gauging profi tability under circumstances in Czech healthcare organizations. At present, the trend in healthcare management is for more frequent utilization of advanced economic and cost accounting tools. Th ese qualitatively improve the decision-making process in healthcare establishments, as well as aiding provision of accurate data on the cost and revenue of the outputs of hospital organizations, such as the various diagnoses and types of patients. Herein the authors present analysis of the profi tability of such patient and diagnose-types (DRG) in selected hospital departments of Czech regional hospital. Revenue from insurance payments is compared with costs calculated via the Activity-Based Costing method so as to discern more accurately the proceeds of a given DRG and patient. Th e results of the study highlighted crucial diff erences between the income generated by individual cost objects (i.e. patients and DRGs). Utilizing such information could greatly benefi t decision-making and enhance cost eff ectiveness of the hospital services. However, any healthcare establishment worldwide is strictly curtailed in this by the ethical standards it must uphold when making decisions on potentially raising profi tability. Th e fi nal part of the study discusses the fi ndings of the profi tability analysis performed by the authors in the given context of general healthcare organizations management.

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Activity-Based Costing and Management in a Hospital-Based GI Unit

Cited by 27 publications

References 3 publications

Abc Model for Economic Development of a Firm

Abc Model for Economic Development of a Firm

Cost of introducing group prenatal care (GPC) in Bangladesh: a supply-side perspective

Measuring diagnosis and patient profitability in healthcare: economics vs ethics

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