title: Activity-based costing management in a private practice setting.
abstract: Activity-based costing is a method of calculating cost of a service, focusing on operations. It gives quick and tangible cost information to operations and financial managers. While this method has be used more in the manufacturing area, it is gaining acceptance in the medical practice. This article describes activity-based costing and illustrates how to start utilizing it in a practice.
authors.affiliation: Knoxville Orthopedic Clinic, TN 37909, USA.
authors.forename: M
authors.initials: M
authors.lastname: Carlomagno
authors.forename: V
authors.initials: V
authors.lastname: Draper
mesh_terms: D003361:Cost Allocation / Q000379:methods*; D003625:Data Collection; D005376:Financial Management / Q000379:methods*; D007182:Income; D008331:Management Information Systems; D017146:Models, Organizational; D009985:Orthopedics / Q000191:economics; D011331:Private Practice / Q000191:economics* / Q000458:organization & administration; D013714:Tennessee; D014481:United States; D014600:Utilization Review