title: Towards the use of ontologies for activity-based costing in healthcare organizations.
abstract: Activity-based costing is a methodology which provides a basis for healthcare cost optimization. A robust formal representation of such activities is needed in order to be able to draw inferences as to the costs involved in a reliable manner. An introduction to the basic ontological distinctions involved in such a representation and to the complications one faces in carrying out the task is presented in this paper.
authors.affiliation: IFOMIS, University of Saarland, Saarbruecken, Germany.
authors.forename: Anand
authors.initials: A
authors.lastname: Kumar
mesh_terms: D000066:Accounting / Q000379:methods*; D003365:Costs and Cost Analysis; D005858:Germany; D017048:Health Care Costs; D006268:Health Facilities / Q000191:economics*