Activity-based costing in the operating room at Valley View Hospital.
This article presents an example of how one hospital reports the results of activity-based costing (ABC). It examines the composition and supporting assumptions of an ABC report for a particular procedure in the operating room (OR). It describes management uses of the information generated. It comments upon how the continuous quality improvement (CQI) is synchronized with the ABC reporting.
Baker
J J
JJ
Resource Group, Ltd., Dallas, USA.
Boyd
G F
GF
D000066:Accounting / Q000379:methods*; D001182:Arthroscopy / Q000191:economics; D003120:Colorado; D003361:Cost Allocation / Q000379:methods*; D003862:Depreciation; D005377:Financial Management, Hospital / Q000379:methods*; D017721:Hospital Costs / Q000706:statistics & numerical data; D006764:Hospitals, Community / Q000191:economics; D006788:Hospitals, Voluntary / Q000191:economics; D006801:Humans; D009873:Operating Rooms / Q000191:economics* / Q000706:statistics & numerical data; D019982:Organizational Case Studies; D017749:Total Quality Management