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

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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Year of publication:	2009
Authors:	Demeere, Nathalie ; Stouthuysen, Kristof ; Roodhooft, Filip
Published in:	Health Policy. - Elsevier, ISSN 0168-8510. - Vol. 92.2009, 2-3, p. 296-304
Publisher:	Elsevier
Keywords:	Time-driven activity-based costing Cost control Outpatient clinic

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Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005077607