How can activity-based costing methodology be performed as a powerful tool to calculate costs and secure appropriate patient care?

Journal of Medical Systems

Volumn 31, Issue 2, 2007, Pages 85-90

  Yen Ju Lin, Blossom ^a   Chao, Te Hsin ^b   Yao, Yuh ^b   Tu, Shu Min ^b   Wu, Chun Ching ^b   Chern, Jin Yuan ^c   Chao, Shiu Hsiung ^d   Shaw, Keh Yuong ^b  

^a CHINA MEDICAL UNIVERSITY   (Taiwan)

^b TAICHUNG VETERANS GENERAL HOSPITAL   (Taiwan)

^c Chung Jung University   (Taiwan)

^d NATIONAL YANG MING UNIVERSITY   (Taiwan)

Author keywords

Activity analysis; Activity based costing (ABC); Care quality; Integrated administrative and clinical management; Quality improvement

Indexed keywords

ADULT; ARTICLE; COLORECTAL SURGERY; FEMALE; HEALTH CARE COST; HEALTH CARE QUALITY; HEALTH SERVICE; HOSPITAL PATIENT; HUMAN; MAJOR CLINICAL STUDY; MALE; NURSING EDUCATION; PATIENT CARE; TEACHING HOSPITAL; COST; ECONOMICS; LENGTH OF STAY; MIDDLE AGED;

COLORECTAL SURGERY; COSTS AND COST ANALYSIS; FEMALE; HEALTH CARE COSTS; HUMANS; LENGTH OF STAY; MALE; MIDDLE AGED; PATIENT CARE; QUALITY ASSURANCE, HEALTH CARE;

EID: 34249850642     PISSN: 01485598     EISSN: None     Source Type: Journal    
DOI: 10.1007/s10916-005-9010-z     Document Type: Article

References (7)

1. Baker J J (ed.)(1998) Activity-Based Costing and Activity-Based Management for Health Care, An Aspen Publication, Gaithersburg, Maryland, USA
2. Baker J J (1998) Activity analysis. In Baker, J. J. (ed.), Activity-based Costing and Activity-based Management for Health Care, An Aspen Publication, Chapter 4, Gaithersburg, Maryland, USA
3. Brimson J, Antos J,(1994) Activity-based Management for Service Industries, Government Entities, and Non-profit Organization, John Wiley & Sons, New York
4. Ramsey M H, and Baker J J,(1998) An implementation model for Columbia Overland Park Regional Medical Centre's skilled nursing facility costed clinical pathways: a case study. In Baker, J. J. (ed.), Activity-based Costing and Activity-based Management for Health Care, An Aspen Publication, Chapter 20, Gaithersburg, Maryland, USA
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6. Walker P H, Baker J J, Chiverton, P, Bowllan N M, (1998)Chevalier, N. H., and Lawrence, L., Community-based care-carving out the costs in a New York State school-based health center: a case study. In Baker, J. J. (ed.), Activity-based Costing and Activity-based Management for Health Care, An Aspen Publication, Chapter 14, Gaithersburg, Maryland, USA
7. Kaplan R S, and Anderson S R,(2004) Time-driven activity-based costing, Harv. Bus. Rev. 82(11):131-138, 150