How can activity-based costing methodology be performed as a powerful tool to calculate costs and secure appropriate patient care?
Previous studies have shown the advantages of using activity-based costing (ABC) methodology in the health care industry. The potential values of ABC methodology in health care are derived from the more accurate cost calculation compared to the traditional step-down costing, and the potentials to evaluate quality or effectiveness of health care based on health care activities. This project used ABC methodology to profile the cost structure of inpatients with surgical procedures at the Department of Colorectal Surgery in a public teaching hospital, and to identify the missing or inappropriate clinical procedures. We found that ABC methodology was able to accurately calculate costs and to identify several missing pre- and post-surgical nursing education activities in the course of treatment.
Lin
Blossom Yen-Ju
BY
Institute of Health Service Management, China Medical University, 91 Hsueh Shih Rd., Taichung, 404 Taiwan, ROC. yenju1115@hotmail.com
Chao
Te-Hsin
TH
Yao
Yuh
Y
Tu
Shu-Min
SM
Wu
Chun-Ching
CC
Chern
Jin-Yuan
JY
Chao
Shiu-Hsiung
SH
Shaw
Keh-Yuong
KY
D003107:Colorectal Surgery / Q000191:economics; D003365:Costs and Cost Analysis; D005260:Female; D017048:Health Care Costs; D006801:Humans; D007902:Length of Stay / Q000191:economics; D008297:Male; D008875:Middle Aged; D005791:Patient Care / Q000191:economics*; D011785:Quality Assurance, Health Care / Q000191:economics