TITLE

Using Time-Driven Activity-Based Costing to Identify Value Improvement Opportunities in Healthcare: PRACTITIONER APPLICATION

AUTHOR(S)
Siegele, Joyce T.
PUB. DATE
November 2014
SOURCE
Journal of Healthcare Management;Nov/Dec2014, Vol. 59 Issue 6, p412
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article describes the early time-driven activity based costing (TDABC) work at leading healthcare organizations in the U.S. and Europe and identifies opportunities found to improve value for patients. Topics discussed include TDABC's use of 2 proven management tools namely process mapping from industrial engineering and activity-based costing from accounting and the implementation of across-the-board spending cuts to all departments as the simplest way of reducing a provider's costs.
ACCESSION #
99719184

 

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