title: [Cost of therapy for neurodegenerative diseases. Applying an activity-based costing system].
abstract: OBJECTIVE
  To apply the activity based costing (ABC) model to calculate the cost of therapy for neurodegenerative disorders in order to improve hospital management and allocate resources more efficiently.
  
  
  METHODS
  We used the case study method in the Francolí long-term care day center. We applied all phases of an ABC system to quantify the cost of the activities developed in the center. We identified 60 activities; the information was collected in June 2009.
  
  
  RESULTS
  The ABC system allowed us to calculate the average cost per patient with respect to the therapies received. The most costly and commonly applied technique was psycho-stimulation therapy. Focusing on this therapy and on others related to the admissions process could lead to significant cost savings.
  
  
  CONCLUSIONS
  ABC costing is a viable method for costing activities and therapies in long-term day care centers because it can be adapted to their structure and standard practice. This type of costing allows the costs of each activity and therapy, or combination of therapies, to be determined and aids measures to improve management.
authors: Departamento de Gestión de Empresas, Facultad de Economía y Empresa, Universitat Rovira i Virgili, Reus (Tarragona), España. mariavictoria.sanchez@urv.cat
authors: María-Victoria
authors: MV
authors: Sánchez-Rebull
authors: Antonio
authors: A
authors: Terceño Gómez
authors: Angeles
authors: A
authors: Travé Bautista
mesh_terms: D017281:Cost of Illness; D003365:Costs and Cost Analysis; D006739:Hospital Administration; D006801:Humans; D019636:Neurodegenerative Diseases / Q000191:economics* / Q000628:therapy*
keywords: Centro sociosanitario; Cost allocation; Costes sanitarios; Health care costs; Localización de costes; Long-term care hospices; Manual therapies; Terapias manuales