Applying activity-based costing to healthcare settings.

James B. Canby

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Accounting and Organizational Management Health Services Management and Policy Healthcare Policy and Management

Abstract

Activity-based costing (ABC) focuses on processes that drive cost. By tracing healthcare activities back to events that generate cost, a more accurate measurement of financial performance is possible. This article uses ABC principles and techniques to determine costs associated with the x-ray process in a midsized outpatient clinic. The article also provides several tips for initiating an ABC cost system for an entire healthcare organization.

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