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Time-driven activity-based costing in an outpatient clinic environment: Development, relevance and managerial impact

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  • Demeere, Nathalie
  • Stouthuysen, Kristof
  • Roodhooft, Filip

Abstract

Healthcare 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.

Suggested Citation

  • Demeere, Nathalie & Stouthuysen, Kristof & Roodhooft, Filip, 2009. "Time-driven activity-based costing in an outpatient clinic environment: Development, relevance and managerial impact," Health Policy, Elsevier, vol. 92(2-3), pages 296-304, October.
    • Handle: RePEc:eee:hepoli:v:92:y:2009:i:2-3:p:296-304
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