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

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Author Info
Demeere, Nathalie
Stouthuysen, Kristof
Roodhooft, Filip

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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.

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File URL: http://www.sciencedirect.com/science/article/B6V8X-4WGKKHM-1/2/c681ce410e96de4cc3768bb8464ea445
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Publisher Info
Article provided by Elsevier in its journal Health Policy.

Volume (Year): 92 (2009)
Issue (Month): 2-3 (October)
Pages: 296-304
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Handle: RePEc:eee:hepoli:v:92:y:2009:i:2-3:p:296-304

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Web page: http://www.elsevier.com/locate/healthpol

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Related research
Keywords: Time-driven activity-based costing Cost control Outpatient clinic;

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This page was last updated on 2009-12-3.


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