One of the seminal challenges of our healthcare profession is to measure actual costs in real time. All payers (e.g. the Centers for Medicare & Medicaid Services, employers, consumers/patients, etc.) ...

The Activity Based Costing (ABC) system, despite its spread in the developed countries and the recognition of its importance in the developing countries, is not adopted in the service industry in ...

Perhaps no industry has undergone more tumult in the past 24 months than healthcare, where the CFO's role is changing faster than ever. As health facilities and provider networks emerge from the COVID ...

This is a preview. Log in through your library . Abstract Micro-costing studies still deserving for methods orientation that contribute to achieve a patient-specific resource use level of analysis.

Ho, David R., Robert S. Kaplan, Jonathan Bergman, David F. Penson, Benjamin Waterman, Kristin C. Williams, Jefersson Villatoro, Lorna Kwan, and Christopher S. Saigal. "Health System Perspective on ...

Clinical efficiency is a key component of value-based health care. Our objective here was to identify workflow inefficiencies by using time-driven activity-based costing (TDABC) and evaluate the ...

Cost accounting provides companies with more flexibility than general accounting methods, but this comes with added complexity and a higher cost.

Ali, Aamir, Jordana Phillips, Damir Ljuboja, Syed S. Shehab, Etta D. Pisano, Robert S. Kaplan, and Ammar Sarwar. "Prospective Evaluation of the Cost of Performing Breast Imaging Examinations Using ...

'It's a Heavy Lift' While DeMichiei acknowledges the significant challenges involved in rolling out a new system-wide cost management tool, he says the support the project has received from UPMC's ...