Implementation of the Process-Oriented Costing System in a Hospital Department

Popesko, Boris; Новак, Петр

doi:10.7763/ijtef.2014.v5.345

Cited by 4 publications

(5 citation statements)

References 16 publications

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“…Moving from cost centers to ABC demands an assumption of standardization in respect of the activities performed by the clinical staff. The perceived difficulty and cost of implementing ABC in healthcare settings have seen its initial use decline (Lawson, 2005) and implementation confined to individual units of hospitals (e.g., Popesko & Novák, 2011), in surgery services (e.g., Kaptanoglu & Akinci, 2015), and in specific hospital departments and services (e.g., Eldenburg et al., 2010). ABC necessarily incorporates estimates and subjective judgement attached to these, such that there is no guarantor of the accuracy of indirect costs allocated to products (Armstrong, 2002; Jones & Dugdale, 2002).…”

Section: Abc and Hospitalsmentioning

confidence: 99%

“…Healthcare organizations’ complexity (Arnaboldi & Lapsley, 2004, 2005; Kaplan & Porter, 2011; Popesko, 2013) is characterized by highly professionalized divisions of labor, large number of employees and services, as well as diverse stakeholders (Kaplan & Porter, 2011; Popesko, 2013). Clinical costing in conditions of such complexity is highly demanding, which is one reason why it is not extensively adopted by many healthcare providers.…”

Section: Abc and Hospitalsmentioning

confidence: 99%

“…Carr & Beck, 2020; Kaplan & Porter, 2011; Llewellyn et al., 2016). Included among the prescriptions was activity‐based costing (ABC) (Campanale et al., 2014; Chapman et al., 2016; Järvinen, 2006; Kaplan, 2014; Kaplan & Porter, 2011; Kaplan & Witkowski, 2014; Popesko, 2013). An influential Harvard Business Review article (1313 citations at the time of writing) on health care by Kaplan and Porter (2011) did much to popularize ABC in the field.…”

Section: Introductionmentioning

confidence: 99%

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Project ABC: Unanticipated affinities and affect in hospital health care

2023

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In this paper, we present an analysis of how activity-based costing (ABC) was included among austerity policy prescriptions within the healthcare sector. Relying on the proposition that an increasing quality of outcomes is achievable simultaneously with a reduction in costs, ABC straddled tensions between the logics of care and business for clinicians but not for administrators. We draw on case study research and use institutional logics and related approaches to analyze how the introduction of ABC became a device that improved communication by clinicians with administrators.When actors' interests and motivations were aligned, ABC was able to offer professional clinicians value in the hospital in question. The study demonstrates how and why competing logics can coexist where there is ability to affect decision-making.

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Section: Abc and Hospitalsmentioning

confidence: 99%

Section: Abc and Hospitalsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Project ABC: Unanticipated affinities and affect in hospital health care

2023

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“…note that "Carpal tunnel syndrome is the most common mononeuropathy and the most common occupational disease [6]. Also the costing point of view it is very important in the context of healthcare [7]. For elimination of LML we can use the ABC costing.…”

Section: Ergonomics -Specifics In the Czech And Slovak Republicsmentioning

confidence: 99%

Local Muscular Load Measurement with the Help of a Datalogger

Tuček¹,

Dombeková²

2018

ACTA POLYTECH HUNG

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The aim of this research was the development and verification of the local muscular load measuring methodology as a valid and recognized measurement in order to subsequently strengthen injury prevention of occupational diseases among workers of both manufacturing and non-manufacturing companies. A milestone in the project was construction of a measuring device to obtain data for evaluating local muscular load with the use of force measurement, frequency of movements and positions and a device called datalogger. This measuring device was then tested and its functionality has been successfully proved in 40 measurements in both manufacturing and non-manufacturing enterprises. The reason for the development of this equipment was especially a requirement to learn the load (force generation) of the individual fingers when operators work, implemented by different grips, e. g. tridigital, pentadigital and so on. Such quantification is not possible with the current EMG method. The developed equipment had to be validated with existing certified methodology called electromyography, which allows only summative evaluation. The results of correlations of both measurements while evaluating the local muscular load are analyzed in this article. The aim of this paper is also to describe how the new device was developed and tested: the Datalogger for measuring local muscular load and its advantages and limitations. Based on the defense carried out, the Industrial Property Office subsequently issued a letters patent for the invention with a number PV 2015-820 earlier this year. The invention relates to an ergonomic device developed for monitoring of local muscular load, and is especially useful in workplaces where there is increased stress, particularly stress on your hands when multiple / repetitive movements, often involving spending increased muscle strength. Measurements can also be made for operators wearing different preservative gloves commonly used in practice. In this article the authors will introduce not only new patented apparatus itself, but a new methodology for local muscular load measuring with the datalogger as well.

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“…Te impact or yield of a task ranges from low to high. (4) Te ABC method involves categorizing tasks based on their priority and then completing the highest priority tasks while less urgent tasks can be delayed or delegated [27]. (5) Eisenhower matrix categorizes tasks based on their urgency and importance into four quadrants: (a) urgent and important, (b) important but not urgent, (c) urgent but not important, and (d) not urgent and not important.…”

Section: Introductionmentioning

confidence: 99%

Factors Contributing to Time-Wasting Activities among Palestinian Nurses: A Cross-Sectional Study

Zyoud

2024

Journal of Nursing Management

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Background. Nurses face significant challenges as they attempt to manage an increasing number of complex responsibilities within limited time frames. This article explores the factors contributing to time-wasting behaviors among nurses in Palestine and emphasizes the significance of effective time-management skills in nursing practice. Methods. Surveys were collected from a total of 714 nurses working in multiple healthcare facilities located in the north of the West Bank, Palestine. An 11-item time-wasting scale was developed and validated. Factors influencing time-wasting behaviors among nurses were then investigated using multiple linear regression in SPSS version 25. Results. Attending time management courses significantly reduced time-wasting behaviors. Additionally, factors such as age, gender, and educational level did not appear to correlate with time-wasting behaviors. However, workplace, type of organization, and attendance of time management courses did impact nurses’ time management skills. Conclusion. This article underscores the importance of time management skills in nursing practice. Inefficient time management can have detrimental effects on patient care and nursing outcomes. To mitigate these challenges, healthcare institutions and nursing education programs should prioritize time management training for nurses.

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Implementation of the Process-Oriented Costing System in a Hospital Department

Cited by 4 publications

References 16 publications

Project ABC: Unanticipated affinities and affect in hospital health care

Project ABC: Unanticipated affinities and affect in hospital health care

Local Muscular Load Measurement with the Help of a Datalogger

Factors Contributing to Time-Wasting Activities among Palestinian Nurses: A Cross-Sectional Study

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