title: Using activity-based costing in surgery.
abstract: ACTIVITY-BASED COSTING is an accounting technique that allows organizations to determine actual costs associated with their services based on the resources they consume. THIS TECHNIQUE can be used in a variety of ways, including targeting high-cost activities, forecasting financial baselines, and supporting resource allocation. FOUR STEPS should be followed when applying activity-based costing to surgical procedures. THIS ARTICLE explores how Froedtert Memorial Lutheran Hospital, Milwaukee, used activity-based costing.
authors.affiliation: Froedtert Memorial Lutheran Hospital, Milwaukee, USA.
authors.forename: Cheryl
authors.initials: C
authors.lastname: Grandlich
mesh_terms: D000066:Accounting / Q000379:methods*; D000758:Anesthesia / Q000191:economics; D019645:Arthroplasty, Replacement, Knee / Q000191:economics; D003361:Cost Allocation / Q000379:methods; D006801:Humans; D013523:Surgical Equipment / Q000191:economics; D013514:Surgical Procedures, Operative / Q000191:economics*; D014922:Wisconsin