ACTIVITY-BASED COSTING IN HEALTH CARE ORGANIZATIONS
نویسندگان
چکیده
منابع مشابه
Activity-based costing of health-care delivery, Haiti
Objective To evaluate the implementation of a time-driven activity-based costing analysis at five community health facilities in Haiti. Methods Together with stakeholders, the project team decided that health-care providers should enter start and end times of the patient encounter in every fifth patient's medical dossier. We trained one data collector per facility, who manually entered the ti...
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Introduction: Activity-based costing system is one of the new systems of costing price of products and services for providing the required information for managers. It helps the users with correct and appropriate deciesions. The present study aims at determining the costing price of the services based on activity costing method in Lamerd Valiyeasr Hospital. Methods: The present study is a cr...
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OBJECTIVE This is the second of three reports on the follow-up review of mental health care at Helen Joseph Hospital (HJH). Objectives for the review were to provide realistic estimates of cost for unit activities and to establish a quality assurance cycle that may facilitate cost centre management. METHOD The study described and used activity-based costing (ABC) as an approach to analyse the...
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Background: To date, numerous cost-of-illness studies have been using methodologies that don’t provide trustworthy results for decision making in mental health care. Objectives: The aims of this paper are design and implement a cost methodology by process of patient’s care to calculate unit costs in mental health in Spain in 2005 and compare the results with the reached ones by traditional meth...
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Introduction: The health sector plays an important role in the structure of society, so that any investment in this sector influences the efficiency of economic and social activities. The most important requirements of economic reform in health sector, is the reform of budgeting methods and its resources distribution. The aim of this study was determination of the requirements for activit...
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ژورنال
عنوان ژورنال: Facta Universitatis, Series: Economics and Organization
سال: 2017
ISSN: 2406-050X,0354-4699
DOI: 10.22190/fueo1604351a