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Article: Using activity based costing to track resource use in group practices
Title | Using activity based costing to track resource use in group practices |
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Authors | |
Issue Date | 1999 |
Citation | Healthcare Financial Management, 1999, v. 53 n. 9, p. 46-x2 How to Cite? |
Abstract | Research 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 Identifier | http://hdl.handle.net/10722/177876 |
ISSN | 2019 SCImago Journal Rankings: 0.132 |
DC Field | Value | Language |
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dc.contributor.author | Zeller, TL | en_US |
dc.contributor.author | Siegel, G | en_US |
dc.contributor.author | Kaciuba, G | en_US |
dc.contributor.author | Lau, AHL | en_US |
dc.date.accessioned | 2012-12-19T09:40:39Z | - |
dc.date.available | 2012-12-19T09:40:39Z | - |
dc.date.issued | 1999 | en_US |
dc.identifier.citation | Healthcare Financial Management, 1999, v. 53 n. 9, p. 46-x2 | en_US |
dc.identifier.issn | 0735-0732 | en_US |
dc.identifier.uri | http://hdl.handle.net/10722/177876 | - |
dc.description.abstract | Research 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.language | eng | en_US |
dc.relation.ispartof | Healthcare Financial Management | en_US |
dc.subject.mesh | Accounting - Methods | en_US |
dc.subject.mesh | Benchmarking | en_US |
dc.subject.mesh | Cost Allocation - Methods | en_US |
dc.subject.mesh | Cost Control - Methods | en_US |
dc.subject.mesh | Group Practice - Economics | en_US |
dc.subject.mesh | Health Resources - Economics - Utilization | en_US |
dc.subject.mesh | Humans | en_US |
dc.subject.mesh | Orthopedics - Economics | en_US |
dc.subject.mesh | Practice Management, Medical - Economics | en_US |
dc.subject.mesh | Process Assessment (Health Care) - Economics | en_US |
dc.subject.mesh | United States | en_US |
dc.title | Using activity based costing to track resource use in group practices | en_US |
dc.type | Article | en_US |
dc.identifier.email | Lau, AHL: ahlau@business.hku.hk | en_US |
dc.identifier.authority | Lau, AHL=rp01072 | en_US |
dc.description.nature | link_to_subscribed_fulltext | en_US |
dc.identifier.pmid | 11066706 | - |
dc.identifier.scopus | eid_2-s2.0-0033186734 | en_US |
dc.identifier.volume | 53 | en_US |
dc.identifier.issue | 9 | en_US |
dc.identifier.spage | 46 | en_US |
dc.identifier.epage | x2 | en_US |
dc.identifier.scopusauthorid | Zeller, TL=7006445815 | en_US |
dc.identifier.scopusauthorid | Siegel, G=7101669843 | en_US |
dc.identifier.scopusauthorid | Kaciuba, G=6506843868 | en_US |
dc.identifier.scopusauthorid | Lau, AHL=7202626080 | en_US |
dc.identifier.issnl | 0735-0732 | - |