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Using activity-based costing in surgery

Using activity-based costing in surgery

Aorn Journal 79(1): 189-192

ACTIVITY-BASED COSTING is an accounting technique that allows organizations to determine actual costs associated with their services based on the resources they consume. THIS TECHNIQUE can be used in a variety of ways, including targeting high-cost activities, forecasting financial baselines, and supporting resource allocation. FOUR STEPS should be followed when applying activity-based costing to surgical procedures. THIS ARTICLE explores how Froedtert Memorial Lutheran Hospital, Milwaukee, used activity-based costing.

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Accession: 050917172

Download citation: RISBibTeXText

PMID: 14763586

DOI: 10.1016/s0001-2092(06)61152-6

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