Posted at 9:10 am on Nov 09, 2011 by In my previous posting I praised Robert Kaplan and Michael Porter for applying Time-Driven Activity-Based Costing (TDABC) to uncover differences in the costs for total-knee procedures in U.S. Hospitals and two hospitals in Germany and Sweden. Their sample was admittedly very small, but the findings suggest that the leading culprit is lower productivity in the U.S. However, the major point of their article in the September issues of the Harvard Business Review was to advance the benefits of TDABC to health care. Activity-Based Costing So, does their prescription to use TDABC make sense? Before answering the question, let me summarize the method. Camry workshop manual pdf. Case Costing Health Care![]() Activity Based Costing ExampleThe health care industry can use techniques developed by manufacturing companies to help them remain profitable, eliminate unnecessary costs and plan for change. The growing demand for high-quality, low-cost products led manufacturers to develop a methodology called activity-based costing. How to solve the cost crisis in health care: The biggest problem with health care isn't with insurance or politics. It's that we're measuring the wrong things the wrong way. Harvard Business Review (September): 46-64. (Time-driven ABC applied to health care). Time-driven activity-based costing. Stellar phoenix fat ntfs 2.0 crack. (Kaplan and Porter describe it and illustrate it very clearly.) The cost of looking after a patient along the healthcare continuum is calculated by multiplying the time spent at each step by the cost per unit of time associated with the step. For instance, passing through radiology, the cost per unit of time includes compensation of the person delivering the service, as well as an appropriate fraction of the cost of that person’s supervision, the depreciation on the equipment and the facility, the cost of utilities, administration, etc.
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