+ Site Statistics
+ Search Articles
+ PDF Full Text Service
How our service works
Request PDF Full Text
+ Follow Us
Follow on Facebook
Follow on Twitter
Follow on LinkedIn
+ Subscribe to Site Feeds
Most Shared
PDF Full Text
+ Translate
+ Recently Requested

Why activity-based costing works



Why activity-based costing works



Physician Executive 23(6): 31-37



With advancing technology and the quest for delineating the true cost of a procedure or diagnostic test, cost accounting techniques are being re-explored in the health care setting. Activity-based costing (ABC), adopted from other businesses, is one such example that has applications in the health industry. The purpose of this paper is to enhance the understanding of health care costs among physician providers, emphasizing a new approach--activity-based costing.

Please choose payment method:






(PDF emailed within 1 workday: $29.90)

Accession: 047971889

Download citation: RISBibTeXText

PMID: 10169347


Related references

Activity-Based Costing and Time-Driven Activity-Based Costing for Assessing the Costs of Cancer Prevention, Diagnosis, and Treatment: A Systematic Review of the Literature. Value in Health Regional Issues 17: 142-147, 2018

An evaluation of activity-based costing and functional-based costing: A game-theoretic approach. International Journal of Production Economics 113(1): 282-296, 2008

Evaluation of activity-based costing versus resource-based relative value costing. Journal of Medical Practice Management 19(4): 219-227, 2004

Activity-based costing methodology as tool for costing in hematopathology laboratory. Indian Journal of Pathology and Microbiology 53(1): 68-74, 2010

A new costing model in hospital management: time-driven activity-based costing system. Health Care Manager 32(1): 23-36, 2013

Time-driven activity-based costing: a driver for provider engagement in costing activities and redesign initiatives. Neurosurgical Focus 37(5): E3, 2014

A combined modelling of fuzzy logic and Time-Driven Activity-based Costing (TDABC) for hospital services costing under uncertainty. Journal of Biomedical Informatics 89: 11-28, 2019

Value-based Healthcare: Applying Time-driven Activity-based Costing in Orthopaedics. Clinical Orthopaedics and Related Research 476(12): 2318-2321, 2018

Activity-based costing and management in a hospital-based GI unit. Clinical Gastroenterology and Hepatology 9(11): 947-949.E1, 2011

Activity-Based Costing. Seminars in Plastic Surgery 32(4): 182-186, 2018

Filmless versus film-based systems in radiographic examination costs: an activity-based costing method. Bmc Health Services Research 11: 246, 2011

Comparison Between Individually and Group-Based Insulin Pump Initiation by Time-Driven Activity-Based Costing. Journal of Diabetes Science and Technology 11(4): 759-765, 2017

Parametric cost estimation based on activity-based costing: A case study for design and development of rotational parts. International Journal of Production Economics 113(2): 805-818, 2008

An activity-based costing of wine. Journal of Wine Research 17(3): 195-203, 2006

"Activity based costing" in radiology. Der Radiologe 42(5): 369-375, 2002