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See Latest ArticlesTime-driven activity-based costing in an outpatient clinic environment: Development, relevance and managerial impact
Health Policy, 06/10/09
Demeere N et al. - 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. The authors 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.
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