PubMed · 1997 · 33 citations · 0 references
ManagementHealth Care ManagementQuality ManagementHealthcare Quality ImprovementHospital AdministrationQuality ImprovementActivity-based CostingCost ReportingActivity CostingActivity-based Costing In HealthcareActivity-based ReportingHospital Cost ReportingHospital Cost ReportsHospital CostingOperating Room CostsProcedure Costing
This article presents an example of how one hospital reports the results of activity-based costing (ABC). It examines the composition and supporting assumptions of an ABC report for a particular procedure in the operating room (OR). It describes management uses of the information generated. It comments upon how the continuous quality improvement (CQI) is synchronized with the ABC reporting.