Design of an activity based costing system for a public hospital: a case study

Eriksen, Scott; Urrutia, Ignacio; Cunningham, Gary

doi:10.1504/ijmfa.2011.038361

“…If one follows the care cycle, it appears clear how different resources, pertaining to different responsibility centers, are being activated every time a patient requires a treatment. This mix of clinical and administrative activities, and the variety of medical conditions presented by patients, adds complexity to the process, rendering the calculation of costs particularly difficult (Francesconi, 1993;Waters et al, 2001;Doyle et al, 2002Doyle et al, , 2008Geri & Ronen, 2005;Järvinen 2005;Cinquini et al, 2009;Chea, 2011;Bahadori et al, 2012;Eriksen et al, 2011;Groves et al, 2013;Kaplan et al, 2013;Kuchta & Zabek, 2011;Popesko, 2013).…”

Section: Cost Of Resources Supplied = Cost Of Resources Used + Cost O...mentioning

confidence: 99%

Linking Cost Control to Cost Management in Healthcare Services

Bertoni

¹

,

Rosa

²

,

Grisi

³

et al. 2015

Handbook of Research on Global Business Opportunities

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The issue of healthcare costs has become increasingly problematic over the years. This chapter summarizes the problems faced by hospitals when measuring the costs of healthcare treatments, explaining how an Activity-Based Costing (ABC) framework can be successfully adopted in healthcare settings. After describing the theoretical foundations of cost control and cost management, the chapter continues with the analysis of three real-life applications of ABC in a hospital, drawn from the process analysis and activity-based costing experience developed at the Azienda Ospedaliero-Universitaria “Ospedali Riuniti” (Joint Hospitals) of Trieste, Italy. In particular, the cases are about cost measurement in cardiology, odontostomatology, and radiology, and describe the technical solutions applied for computing the costs of selected therapeutic and diagnostic treatments. A particular emphasis is placed on how these measures have been subsequently used by hospital managers and medical personnel in order to gain insights and to improve the efficiency of the processes developed within the organization.

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Management control issues in Non-Governmental Organisations (NGOs): an evaluation of contingency factors and potential for future research

Ahmed

¹

2014

IJMFA

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Linking Cost Control to Cost Management in Healthcare Services

Bertoni

¹

,

Rosa

²

,

Grisi

³

et al. 2018

Health Economics and Healthcare Reform

0

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The issue of healthcare costs has become increasingly problematic over the years. This chapter summarizes the problems faced by hospitals when measuring the costs of healthcare treatments, explaining how an Activity-Based Costing (ABC) framework can be successfully adopted in healthcare settings. After describing the theoretical foundations of cost control and cost management, the chapter continues with the analysis of three real-life applications of ABC in a hospital, drawn from the process analysis and activity-based costing experience developed at the Azienda Ospedaliero-Universitaria “Ospedali Riuniti” (Joint Hospitals) of Trieste, Italy. In particular, the cases are about cost measurement in cardiology, odontostomatology, and radiology, and describe the technical solutions applied for computing the costs of selected therapeutic and diagnostic treatments. A particular emphasis is placed on how these measures have been subsequently used by hospital managers and medical personnel in order to gain insights and to improve the efficiency of the processes developed within the organization.

show abstract

Design of an activity based costing system for a public hospital: a case study

Cited by 3 publications

References 38 publications

Linking Cost Control to Cost Management in Healthcare Services

Linking Cost Control to Cost Management in Healthcare Services

Management control issues in Non-Governmental Organisations (NGOs): an evaluation of contingency factors and potential for future research

Linking Cost Control to Cost Management in Healthcare Services

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