Time-driven activity-based costing in an outpatient clinic environment: development, relevance and managerial impact
Demeere, Nathalie Stouthuysen, Kristof Roodhooft, Filip
Demeere, Nathalie
Stouthuysen, Kristof
Roodhooft, Filip
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Publication Type
Journal article
Editor
Supervisor
Publication Year
2009
Journal
Health Policy
Book
Publication Volume
92
Publication Issue
2/3
Publication Begin page
296
Publication End page
304
Publication NUmber of pages
9
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Abstract
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.
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Keywords
Management Accounting & Control