Time-driven activity-based costing in an outpatient clinic environment: Development, relevance and managerial impact

Nathalie Demeere, Kristof Stouthuysen and Filip Roodhooft

Health Policy, 2009, vol. 92, issue 2-3, pages 296-304

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.

Keywords: Time-driven; activity-based; costing; Cost; control; Outpatient; clinic (search for similar items in EconPapers)
Date: 2009

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Persistent link: http://EconPapers.repec.org/RePEc:eee:hepoli:v:92:y:2009:i:2-3:p:296-304

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