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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.

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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    References listed on IDEAS

    1. 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.
    2. 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.
    3. 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, June.
    4. 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.
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    Cited by:

    1. repec:gam:jeners:v:11:y:2018:i:7:p:1858-:d:158245 is not listed on IDEAS
    2. Wouters, Marc & Stecher, Julia, 2017. "Development of real-time product cost measurement: A case study in a medium-sized manufacturing company," International Journal of Production Economics, Elsevier, vol. 183(PA), pages 235-244.
    3. Silvia Pilonato & Antonella Cugini, 2016. "Peculiarità e potenzialità della misurazione dei costi nella diagnostica per immagini," MECOSAN. Menagement e economia sanitaria, FrancoAngeli Editore, vol. 2016(98), pages 105-123.
    4. repec:eee:hepoli:v:121:y:2017:i:7:p:755-763 is not listed on IDEAS
    5. Vogl, Matthias, 2013. "Improving patient-level costing in the English and the German ‘DRG’ system," Health Policy, Elsevier, vol. 109(3), pages 290-300.
    6. repec:fan:macoma:v:html10.3280/maco2018-002003 is not listed on IDEAS
    7. Wen-Hsien Tsai & Jui-Chu Chang & Chu-Lun Hsieh & Tsen-Shu Tsaur & Chung-Wei Wang, 2016. "Sustainability Concept in Decision-Making: Carbon Tax Consideration for Joint Product Mix Decision," Sustainability, MDPI, Open Access Journal, vol. 8(12), pages 1-22, November.
    8. Cristina Campanale & Lino Cinquini & Andrea Tenucci, 2014. "Il Time-Driven Activity-Based Costing per la gestione dei costi in logica di spending review: riflessioni da un caso di azienda ospedaliera," MECOSAN. Menagement e economia sanitaria, FrancoAngeli Editore, vol. 2014(91), pages 9-42.
    9. Helge Hollmeyer & Jonas Schreyögg & Ulrich Wahn & Doris Staab, 2011. "Staff costs of hospital-based outpatient care of patients with cystic fibrosis," Health Economics Review, Springer, vol. 1(1), pages 1-8, December.


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