ABC Method in Healthcare Institutions Based on Business Processes

Martina Dragija () and Ivana Dražić Lutilsky ()
Additional contact information
Martina Dragija: University of Zagreb
Ivana Dražić Lutilsky: University of Zagreb

A chapter in Country Experiences in Economic Development, Management and Entrepreneurship, 2017, pp 539-551 from Springer

Abstract: Abstract Hospital, as an object implementing the ABC method has a more complex structure of output (services), users, activities and financial flow from ordinary production company. Making appropriate cost structures, the structure of business processes and cost drivers requires detailed knowledge and study of the processes within the hospital system for the application of ABC methods at the organizational level. Detailed knowledge of the hospital system will help the management of hospitals in use of limited resources and in savings with the constant rising costs of health care services. The key objective of this paper is to show possible model regarding ABC implementation in healthcare institution in Republic of Croatia based on business processes. The model has identified internal business processes and associated costs incurred attributable to provided services in a public hospital. The paper is presenting field research, snap shots of business processes and employee interviews and analysis of accounting data about the costs attributable to business processes.

Keywords: Business processes; ABC method; Healthcare institutions; Republic of Croatia (search for similar items in EconPapers)
Date: 2017
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:eurchp:978-3-319-46319-3_33

Ordering information: This item can be ordered from
http://www.springer.com/9783319463193

DOI: 10.1007/978-3-319-46319-3_33

Access Statistics for this chapter

More chapters in Eurasian Studies in Business and Economics from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().