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Article: Using activity based costing to track resource use in group practices

TitleUsing activity based costing to track resource use in group practices
Authors
Issue Date1999
Citation
Healthcare Financial Management, 1999, v. 53 n. 9, p. 46-x2 How to Cite?
AbstractResearch shows that understanding how resources are consumed can help group practices control costs. An American Academy of Orthopaedic Surgeons study used an activity-based costing (ABC) system to measure how resources are consumed in providing medical services. Teams of accounting professors observed 18 diverse orthopedic surgery practices. The researchers identified 17 resource-consuming business processes performed by nonphysician office staff. They measured resource consumption by assigning costs to each process according to how much time is spent on related work activities. When group practices understand how their resources are being consumed, they can reduce costs and optimize revenues by maing adjustments in how administrative and clinical staff work.
Persistent Identifierhttp://hdl.handle.net/10722/177876
ISSN
2015 SCImago Journal Rankings: 0.118

 

DC FieldValueLanguage
dc.contributor.authorZeller, TLen_US
dc.contributor.authorSiegel, Gen_US
dc.contributor.authorKaciuba, Gen_US
dc.contributor.authorLau, AHLen_US
dc.date.accessioned2012-12-19T09:40:39Z-
dc.date.available2012-12-19T09:40:39Z-
dc.date.issued1999en_US
dc.identifier.citationHealthcare Financial Management, 1999, v. 53 n. 9, p. 46-x2en_US
dc.identifier.issn0735-0732en_US
dc.identifier.urihttp://hdl.handle.net/10722/177876-
dc.description.abstractResearch shows that understanding how resources are consumed can help group practices control costs. An American Academy of Orthopaedic Surgeons study used an activity-based costing (ABC) system to measure how resources are consumed in providing medical services. Teams of accounting professors observed 18 diverse orthopedic surgery practices. The researchers identified 17 resource-consuming business processes performed by nonphysician office staff. They measured resource consumption by assigning costs to each process according to how much time is spent on related work activities. When group practices understand how their resources are being consumed, they can reduce costs and optimize revenues by maing adjustments in how administrative and clinical staff work.en_US
dc.languageengen_US
dc.relation.ispartofHealthcare Financial Managementen_US
dc.subject.meshAccounting - Methodsen_US
dc.subject.meshBenchmarkingen_US
dc.subject.meshCost Allocation - Methodsen_US
dc.subject.meshCost Control - Methodsen_US
dc.subject.meshGroup Practice - Economicsen_US
dc.subject.meshHealth Resources - Economics - Utilizationen_US
dc.subject.meshHumansen_US
dc.subject.meshOrthopedics - Economicsen_US
dc.subject.meshPractice Management, Medical - Economicsen_US
dc.subject.meshProcess Assessment (Health Care) - Economicsen_US
dc.subject.meshUnited Statesen_US
dc.titleUsing activity based costing to track resource use in group practicesen_US
dc.typeArticleen_US
dc.identifier.emailLau, AHL: ahlau@business.hku.hken_US
dc.identifier.authorityLau, AHL=rp01072en_US
dc.description.naturelink_to_subscribed_fulltexten_US
dc.identifier.pmid11066706-
dc.identifier.scopuseid_2-s2.0-0033186734en_US
dc.identifier.volume53en_US
dc.identifier.issue9en_US
dc.identifier.spage46en_US
dc.identifier.epagex2en_US
dc.identifier.scopusauthoridZeller, TL=7006445815en_US
dc.identifier.scopusauthoridSiegel, G=7101669843en_US
dc.identifier.scopusauthoridKaciuba, G=6506843868en_US
dc.identifier.scopusauthoridLau, AHL=7202626080en_US

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