메뉴 건너뛰기




Volumn 18, Issue 10, 2009, Pages 1188-1201

Equivalence of two healthcare costing methods: Bottom-up and top-down

Author keywords

Activity based costing; Cost; Economics; Measurement; Relative value units

Indexed keywords

ADULT; AGED; AMBULATORY CARE; ARTICLE; COST BENEFIT ANALYSIS; DECISION SUPPORT SYSTEM; FEMALE; HEALTH CARE COST; HEALTH CARE MANAGEMENT; HEALTH CARE SYSTEM; HEALTH ECONOMICS; HOSPITAL ADMISSION; HOSPITAL CARE; HOSPITAL PATIENT; HUMAN; LONG TERM CARE; MAJOR CLINICAL STUDY; MALE; OUTPATIENT CARE; PRIORITY JOURNAL;

EID: 70350778530     PISSN: 10579230     EISSN: 10991050     Source Type: Journal    
DOI: 10.1002/hec.1422     Document Type: Article
Times cited : (179)

References (29)
  • 1
    • 0029549222 scopus 로고
    • Activity-based costing for integrated delivery systems
    • Baker JJ. 1995. Activity-based costing for integrated delivery systems. Journal of Health Care Finance 22(2): 57-61.
    • (1995) Journal of Health Care Finance , vol.22 , Issue.2 , pp. 57-61
    • Baker, J.J.1
  • 2
    • 0033110159 scopus 로고    scopus 로고
    • Use of the Decision Support System for VA cost-effectiveness research
    • Barnett PG, Rodgers JH. 1999. Use of the Decision Support System for VA cost-effectiveness research. Medical Care 37(4 Suppl, Va): AS63-AS70.
    • (1999) Medical Care , vol.37 , Issue.4 SUPPL. VA
    • Barnett, P.G.1    Rodgers, J.H.2
  • 3
    • 2342441556 scopus 로고    scopus 로고
    • Evaluation of activity-based costing versus resource-based relative value costing
    • Berlin MF, Smith TH. 2004. Evaluation of activity-based costing versus resource-based relative value costing. The Journal of Medical Practice Management 19(4): 219-227.
    • (2004) The Journal of Medical Practice Management , vol.19 , Issue.4 , pp. 219-227
    • Berlin, M.F.1    Smith, T.H.2
  • 4
    • 84908219488 scopus 로고
    • Statistical methods for assessing agreement between two methods of clinical measurement
    • PII S0140673686908378
    • Bland JM, Altman DG. 1986. Statistical methods for assessing agreement between two methods of clinical measurement. Lancet 1(8476): 307-310. (Pubitemid 16134762)
    • (1986) Lancet , vol.1 , Issue.8476 , pp. 307-310
    • Bland, J.M.1    Altman, D.G.2
  • 5
    • 0032884749 scopus 로고    scopus 로고
    • Measuring agreement in method comparison studies
    • DOI 10.1191/096228099673819272
    • Bland JM, Altman DG. 1999. Measuring agreement in method comparison studies. Statistical Methods in Medical Research 8(2): 135-160. (Pubitemid 29425900)
    • (1999) Statistical Methods in Medical Research , vol.8 , Issue.2 , pp. 135-160
    • Bland, J.M.1    Altman, D.G.2
  • 6
    • 33751224822 scopus 로고
    • Convergent and discriminant validation by the multitrait-multimethod matrix
    • Campbell DT, Fiske DW. 1959. Convergent and discriminant validation by the multitrait-multimethod matrix. Psychological Bulletin 56(2): 81-105.
    • (1959) Psychological Bulletin , vol.56 , Issue.2 , pp. 81-105
    • Campbell, D.T.1    Fiske, D.W.2
  • 7
    • 2942709516 scopus 로고    scopus 로고
    • Drivers of cost system development in hospitals: Results of a survey
    • DOI 10.1016/j.healthpol.2004.04.009, PII S0168851004000922
    • Cardinaels E, Roodhooft F, van Herck G. 2004. Drivers of cost system development in hospitals: results of a survey. Health Policy 69(2): 239-252. (Pubitemid 38798446)
    • (2004) Health Policy , vol.69 , Issue.2 , pp. 239-252
    • Cardinaels, E.1    Roodhooft, F.2    Van Herck, G.3
  • 9
    • 0027828260 scopus 로고
    • Improving hospital cost accounting with activity-based costing
    • Chan YC. 1993. Improving hospital cost accounting with activity-based costing. Healthcare Management Review 18(1): 71-77.
    • (1993) Healthcare Management Review , vol.18 , Issue.1 , pp. 71-77
    • Chan, Y.C.1
  • 10
    • 27344445800 scopus 로고    scopus 로고
    • The utilization of activity-based cost accounting in hospitals
    • DOI 10.1300/J375v15n02-06
    • Emmett D, Forget R. 2005. The utilization of activity-based cost accounting in hospitals. Journal of Hospital Marketing Public Relations 15(2): 79-89. (Pubitemid 41523707)
    • (2005) Journal of Hospital Marketing and Public Relations , vol.15 , Issue.2 , pp. 79-89
    • Emmett, D.1    Forget, R.2
  • 12
    • 0028470241 scopus 로고
    • Refining a case-mix measure for nursing homes: Resource Utilization Groups (RUG-III)
    • Fries BE, Schneider DP, Foley WJ, Gavazzi M, Burke R, Cornelius E. 1994. Refining a case-mix measure for nursing homes: Resource Utilization Groups (RUG-III). Medical Care 32(7): 668-685.
    • (1994) Medical Care , vol.32 , Issue.7 , pp. 668-685
    • Fries, B.E.1    Schneider, D.P.2    Foley, W.J.3    Gavazzi, M.4    Burke, R.5    Cornelius, E.6
  • 14
    • 0038202980 scopus 로고    scopus 로고
    • Evaluating VA patient-level expenditures: Decision support system estimates and Medicare rates
    • Hendricks AM, Lotchin TR, Hutterer J, Swanson J, Kenneally K. 2003. Evaluating VA patient-level expenditures: decision support system estimates and Medicare rates. Medical Care 41(6, Suppl): II111-II117.
    • (2003) Medical Care , vol.41 , Issue.6 SUPPL.
    • Hendricks, A.M.1    Lotchin, T.R.2    Hutterer, J.3    Swanson, J.4    Kenneally, K.5
  • 16
    • 0002767013 scopus 로고
    • One cost system isn't enough
    • Kaplan RS. 1988. One cost system isn't enough. Harvard Business Review 66(1): 61-66.
    • (1988) Harvard Business Review , vol.66 , Issue.1 , pp. 61-66
    • Kaplan, R.S.1
  • 17
    • 0001090135 scopus 로고
    • Costing needs and practices in a changing environment: The potential for ABC in the NHS
    • King M. 1994. Costing needs and practices in a changing environment: the potential for ABC in the NHS. Financial Accountability and Management 10(2): 143-160.
    • (1994) Financial Accountability and Management , vol.10 , Issue.2 , pp. 143-160
    • King, M.1
  • 18
    • 34247542262 scopus 로고    scopus 로고
    • Utilization and expenditures of veterans obtaining primary care in community clinics and VA medical centers: An observational cohort study
    • DOI 10.1186/1472-6963-7-56
    • Maciejewski ML, Perkins M, Li YF, Chapko M, Fortney JC, Liu CF. 2007. Utilization and expenditures of veterans obtaining primary care in community clinics and VA medical centers: an observational cohort study. BMC Health Services Research 7: 56-80. (Pubitemid 46652066)
    • (2007) BMC Health Services Research , vol.7 , pp. 56
    • Maciejewski, M.L.1    Perkins, M.2    Li, Y.-F.3    Chapko, M.4    Fortney, J.C.5    Liu, C.-F.6
  • 19
    • 33746089583 scopus 로고    scopus 로고
    • The importance of activity-based methods in radiology and the technology that now makes this possible
    • Monge P. 2006. The importance of activity-based methods in radiology and the technology that now makes this possible. Radiology Management 28(3): 52-55.
    • (2006) Radiology Management , vol.28 , Issue.3 , pp. 52-55
    • Monge, P.1
  • 22
    • 0036661217 scopus 로고    scopus 로고
    • ABC: The pathway to comparison of the costs of integrated care
    • Paulus A, van Raak A, Keijzer F. 2002. ABC: the pathway to comparison of the costs of integrated care. Public Money and Management 22(3): 25-32.
    • (2002) Public Money and Management , vol.22 , Issue.3 , pp. 25-32
    • Paulus, A.1    Van Raak, A.2    Keijzer, F.3
  • 25
    • 0030098125 scopus 로고    scopus 로고
    • The quality of cost data. A caution from the Department of Veterans Affairs experience
    • Swindle Jr RW, Beattie MC, Barnett PG. 1996. The quality of cost data. A caution from the Department of Veterans Affairs experience. Medical Care 34(3, Suppl): MS83-MS90.
    • (1996) Medical Care , vol.34 , Issue.3 SUPPL.
    • Swindle Jr., R.W.1    Beattie, M.C.2    Barnett, P.G.3
  • 26
    • 0030158606 scopus 로고    scopus 로고
    • Activity-based costing for hospitals
    • Udpa S. 1996. Activity-based costing for hospitals. Healthcare Management Review 21(3): 83-96.
    • (1996) Healthcare Management Review , vol.21 , Issue.3 , pp. 83-96
    • Udpa, S.1
  • 27
    • 0041742180 scopus 로고    scopus 로고
    • Using average cost methods to estimate encounter-level costs for medical-surgical stays in the VA
    • Wagner TH, Chen S, Barnett PG. 2003. Using average cost methods to estimate encounter-level costs for medical-surgical stays in the VA. Medical Care Research and Review 60(3, Suppl): 15S-36S. (Pubitemid 36993492)
    • (2003) Medical Care Research and Review , vol.60 , Issue.3 SUPPL.
    • Wagner, T.H.1    Chen, S.2    Barnett, P.G.3
  • 28
    • 0030319965 scopus 로고    scopus 로고
    • Contrasting RCC, RVU, and ABC for managed care decisions. A case study compares three widely used costing methods and finds one superior
    • West TD, Balas EA, West DA. 1996. Contrasting RCC, RVU, and ABC for managed care decisions. A case study compares three widely used costing methods and finds one superior. Healthcare Financial Management 50(8): 54-61.
    • (1996) Healthcare Financial Management , vol.50 , Issue.8 , pp. 54-61
    • West, T.D.1    Balas, E.A.2    West, D.A.3
  • 29
    • 0043244858 scopus 로고    scopus 로고
    • Average cost of VA rehabilitation, mental health, and long-term hospital stays
    • Yu W, Wagner TH, Chen S, Barnett PG. 2003. Average cost of VA rehabilitation, mental health, and long-term hospital stays. Medical Care Research and Review 60(3, Suppl): 40S-53S. (Pubitemid 36993494)
    • (2003) Medical Care Research and Review , vol.60 , Issue.3 SUPPL.
    • Yu, W.1    Wagner, T.H.2    Chen, S.3    Barnett, P.G.4


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.