Activity-based costing in the operating room at Valley View Hospital
- PMID: 9327354
Activity-based costing in the operating room at Valley View Hospital
Abstract
This article presents an example of how one hospital reports the results of activity-based costing (ABC). It examines the composition and supporting assumptions of an ABC report for a particular procedure in the operating room (OR). It describes management uses of the information generated. It comments upon how the continuous quality improvement (CQI) is synchronized with the ABC reporting.
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