We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
An analysis of healthcare processes through an Activity-based Costing approach.
- Authors
D'Achille, Antares
- Abstract
We introduce an application of Activity-based Costing (ABC) to specific healthcare procedures. The analyses carried out, using data of the Perugia's hospital. The main purpose of our study is to analyze the cost incurred between two procedures that have the same DRG (diagnosis-related group), in order to highlight how the costs are different in relation to the different cost procedure., highlight cost between the two procedures. Moreover, we identify also differences in the level of resource absorption in both procedures and, therefore, different cost impacts on the procedures are analyzed. In this respect, the application of the ABC has the undoubted advantage of determining the cost of healthcare service and support more objective decisions to be taken by healthcare management.
- Subjects
PERUGIA (Italy); ACTIVITY-based costing; COST control; COST analysis
- Publication
Economia Aziendale Online, 2019, Vol 10, Issue 1, p93
- ISSN
2038-5498
- Publication type
Article
- DOI
10.13132/2038-5498/10.1.1948