Time-driven activity-based costing in an outpatient clinic environment: Development, relevance and managerial impact
AbstractHealthcare managers are continuously urged to provide better patient services at a lower cost. To cope with these cost pressures, healthcare management needs to improve its understanding of the relevant cost drivers. Through a case study, we show how to perform a time-driven activity-based costing of five outpatient clinic's departments and provide evidence of the benefits of such an analysis.
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Bibliographic InfoArticle provided by Elsevier in its journal Health Policy.
Volume (Year): 92 (2009)
Issue (Month): 2-3 (October)
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Web page: http://www.elsevier.com/locate/healthpol
Time-driven activity-based costing Cost control Outpatient clinic;
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