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Improving health care costing with resource consumption accounting
16 references·0 citing·35 second hop
Improving health care costing with resource consumption accounting (2016)Improving health care costing with resour…Does hospital competition improve health care delivery in China? (2015)Does hospital competition imp…Using Time-Driven Activity-Based Costing to Identify Value Improvement Opportunities in Healthcare (2014)Using Time-Driven Activity-Ba…Improving value with TDABC. (2014)Improving value with TDABC.Time‐Driven Activity‐Based Costing (2012)Time‐Driven Activity‐Based Co…How to solve the cost crisis in health care. (2011)How to solve the cost crisis …How to solve the cost crisis in health care. (2011)How to solve the cost crisis …Hospital ownership and efficiency: A review of studies with particular focus on Germany (2011)Hospital ownership and effici…Identifying operational improvements during the design process of a time-driven ABC system: The role of collective worker participation and leadership style (2010)Identifying operational impro…Customer profitability analysis with time‐driven activity‐based costing: a case study in a hotel (2010)Customer profitability analys…Resource consumption accounting: Manager‐focused management accounting (2009)Resource consumption accounti…Recognition of idle resources in time-driven activity-based costing and resource consumption accounting models (2009)Recognition of idle resources…Developing Health Technology Assessment to address health care system needs (2009)Developing Health Technology …Time-driven activity-based costing: exploring the underlying model (2007)Time-driven activity-based co…Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits (2007)Time-Driven Activity-Based Co…Product diversity and costing system design choice: field study evidence (2001)Product diversity and costing…Management and Cost Accounting (1992)Management and Cost AccountingThe Principles of Scientific Management. (1912)Case Study Research: Design and Methods (1984)Case Study Research: Design and Methods (1991)A TAXONOMY OF THE PERCEIVED BENEFITS OF ACCRUAL ACCOUNTING AND BUDGETING: EVIDENCE FROM GERMAN STATES (2011)Has Management Accounting Research been critical? (2015)Cost measurement in value-based healthcare: a systematic review (2022)Measure Costs Right: Make the Right Decisions (1988)The effect of strategy and organizational structure on the adoption and implementation of activity-based costing (1997)Product Costs as Decision Aids: An Analysis of Alternative Approaches (Part 1) (2011)A combined modelling of fuzzy logic and Time-Driven Activity-based Costing (TDABC) for hospital services costing under uncertainty (2018)Separation of Ownership and Control (1983)Politicians and Firms (1994)Estimation and inference in two-stage, semi-parametric models of production processes (2005)Assessing DRG cost accounting with respect to resource allocation and tariff calculation: the case of Germany (2012)The Painful Effects of the Financial Crisis on Spanish Health Care (2014)Valuing Organizational Values: Assessing the Uniqueness of Nonprofit Values (2014)Cost of Joint Replacement Using Bundled Payment Models (2017)Time-driven activity-based costing in health care: A systematic review of the literature (2017)The impact of carbon disclosure mandates on emissions and financial operating performance (2021)The consequences of customization on management accounting system design (2000)The green book : appraisal and evaluation in central government (2003)The Green Book: Central Government Guidance on Appraisal and Evaluation (2019)Time-Driven Activity-Based Costing for Surgical Episodes (2016)Reference case for estimating the costs of global health services and Interventions (2017)Lean six sigma and environmental sustainability: a hospital perspective (2018)How to Measure Costs and Benefits of eHealth Interventions: An Overview of Methods and Frameworks (2015)Administrative Costs Associated With Physician Billing and Insurance-Related Activities at an Academic Health Care System (2018)Defining and Implementing Value-Based Health Care: A Strategic Framework (2019)Sanac Inc.: From ABC to time-driven ABC (TDABC) – An instructional case (2008)Cost Management in Sri Lanka: A Case Study on Volume, Activity and Time as Cost Drivers (2012)A New Costing Model in Hospital Management (2013)From Volume to Value in Health Care (2016)Leveraging service design for healthcare transformation: toward people-centered, integrated, and technology-enabled healthcare systems (2020)Conceptual Foundations of the Balanced Scorecard (2008)20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research (2013)
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References

  • 1992Management and Cost Accounting1,055 cited
  • 2012Time‐Driven Activity‐Based Costing819 cited
  • 2011How to solve the cost crisis in health care.753 cited
  • 2007Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits571 cited
  • 2011How to solve the cost crisis in health care.535 cited
  • 2014Using Time-Driven Activity-Based Costing to Identify Value Improvement Opportunities in Healthcare207 cited
  • 2010Identifying operational improvements during the design process of a time-driven ABC system: The role of collective worker participation and leadership style120 cited
  • 2007Time-driven activity-based costing: exploring the underlying model114 cited
  • 2009Recognition of idle resources in time-driven activity-based costing and resource consumption accounting models111 cited
  • 2011Hospital ownership and efficiency: A review of studies with particular focus on Germany109 cited
  • 2010Customer profitability analysis with time‐driven activity‐based costing: a case study in a hotel96 cited
  • 2001Product diversity and costing system design choice: field study evidence95 cited
  • 2014Improving value with TDABC.93 cited
  • 2009Developing Health Technology Assessment to address health care system needs87 cited

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2009
Resource consumption accounting: Manager‐focused management accounting
85 cited
  • 2015Does hospital competition improve health care delivery in China?85 cited
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