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- W3148394815 abstract "Activity Based Costing (ABC) techniques are designed to supportadvanced cost analysis in different organizations. Centred on organizationactivities and processes, it provides more accurate cost information on costobjects using appropriate cost drivers and constitutes a powerful costing modelto improve efficiency and effectiveness in delivering products and services.ABC can be successfully appl ied also in Health Care organizations, where thepatient is the main “object” of the activities performed. In addition, in can befruitfully used in costing the resource consumption of new medical technologydevices or surgery processes to assess their eco nomic impact on health carecosts. The purpose of this paper is to describe an Activity based costing modeldesigned to measure and control resources consumption and cost when a newtechnology is applied in health care processes. An ABC model has beendefined in relation to laparoscopic technologies applied to surgical cases,designing a health care “activity hierarchy” based on the processes of a specificlocal unit organization. The output of the application has been a full cost oflaparoscopic surgery to be compared with the correspondent DRG currentvalue. As a further result, the paper shows how the ABC model is able to generatedifferent cost figures referred to activity levels or aggregations able to supportdecision making especially when the introdu ction of a new surgical technologyhas to be economically assessed. Propositions are finally made to generatediscussion about the effectiveness of the existing cost accounting systems in thehealth care organizations and on the need for the wider diffusio n of ABCtechniques in this service sector." @default.
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- W3148394815 date "2007-09-01" @default.
- W3148394815 modified "2023-09-25" @default.
- W3148394815 title "Cost Measurement in Laparoscopic Surgery: Results from an Activity-Based Costing Application" @default.
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