Time-driven activity-based costing in an outpatient clinic environment: development, relevance and managerial impact.
Healthcare managers are continuously urged to provide better patient services at a lower cost. To cope with these cost pressures, healthcare management needs to improve its understanding of the relevant cost drivers. Through a case study, we show how to perform a time-driven activity-based costing of five outpatient clinic's departments and provide evidence of the benefits of such an analysis.
Demeere
Nathalie
N
Deloitte Ltd., Berkenlaan 8a, 1831 Diegem, Belgium.
Stouthuysen
Kristof
K
Roodhooft
Filip
F
D003363:Cost Control; D003365:Costs and Cost Analysis / Q000379:methods*; D004469:Economics, Hospital; D005377:Financial Management, Hospital / Q000379:methods*; D017721:Hospital Costs; D017059:Models, Econometric; D010044:Outpatient Clinics, Hospital / Q000191:economics*