Title: Time-driven activity-based costing in an outpatient clinic environment: development, relevance and managerial impact
Authors: Demeere, Nathalie ×
Stouthuysen, Kristof
Roodhooft, Filip #
Issue Date: Oct-2009
Publisher: Elsevier
Series Title: Health Policy vol:92 issue:2-3 pages:296-304
Article number: DOI:10.1016/j.healthpol.2009.05.003
Abstract: Healthcare managers are continuously urged to provide better patient services at a lower cost. To cope with these cost pressures, healthcare management needs to improve its understanding of the relevant cost drivers. Through a case study, we show how to perform a time-driven activity-based costing of five outpatient clinic's departments and provide evidence of the benefits of such an analysis.
ISSN: 0168-8510
Publication status: published
KU Leuven publication type: IT
Appears in Collections:Research Center Accountancy, Leuven
× corresponding author
# (joint) last author

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