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

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

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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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
Contact details of provider: Web page: http://www.elsevier.com/locate/healthpol

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  1. Naranjo-Gil, David & Hartmann, Frank, 2007. "How CEOs use management information systems for strategy implementation in hospitals," Health Policy, Elsevier, vol. 81(1), pages 29-41, April.
  2. Cardinaels, Eddy & Roodhooft, Filip & Herck, Gustaaf van, 2004. "Drivers of cost system development in hospitals: results of a survey," Health Policy, Elsevier, vol. 69(2), pages 239-252, August.
  3. Eldenburg, Leslie & Kallapur, Sanjay, 1997. "Changes in hospital service mix and cost allocations in response to changes in Medicare reimbursement schemes," Journal of Accounting and Economics, Elsevier, vol. 23(1), pages 31-51, May.
  4. Christopher D. Ittner, 2002. "The Association Between Activity-Based Costing and Manufacturing Performance," Journal of Accounting Research, Wiley Blackwell, vol. 40(3), pages 711-726, 06.
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