Jove
Visualize
Contact Us
JoVE
x logofacebook logolinkedin logoyoutube logo
ABOUT JoVE
OverviewLeadershipBlogJoVE Help Center
AUTHORS
Publishing ProcessEditorial BoardScope & PoliciesPeer ReviewFAQSubmit
LIBRARIANS
TestimonialsSubscriptionsAccessResourcesLibrary Advisory BoardFAQ
RESEARCH
JoVE JournalMethods CollectionsJoVE Encyclopedia of ExperimentsArchive
EDUCATION
JoVE CoreJoVE BusinessJoVE Science EducationJoVE Lab ManualFaculty Resource CenterFaculty Site
Terms & Conditions of Use
Privacy Policy
Policies

Related Experiment Videos

["Activity based costing" in radiology].

K J Klose1, J Böttcher

  • 1Klinik für Strahlendiagnostik, Medizinisches Zentrum für Radiologie, Philipps-Universität Marburg, Baldingerstrasse, 35033 Marburg.

Der Radiologe
|July 23, 2002
PubMed
Summary
This summary is machine-generated.

Related Concept Videos

You might also read

Related Articles

Articles linked to this work by shared authors, journal, and citation graph.

Sort by
Same author

Evidence for a Spectral Break or Curvature in the Spectrum of Astrophysical Neutrinos from 5 TeV to 10 PeV.

Physical review letters·2026
Same author

Search for Extremely-High-Energy Neutrinos and First Constraints on the Ultrahigh-Energy Cosmic-Ray Proton Fraction with IceCube.

Physical review letters·2025
Same author

Measurement of Atmospheric Neutrino Oscillation Parameters Using Convolutional Neural Networks with 9.3 Years of Data in IceCube DeepCore.

Physical review letters·2025
Same author

Search for an eV-Scale Sterile Neutrino Using Improved High-Energy ν_{μ} Event Reconstruction in IceCube.

Physical review letters·2024
Same author

Observation of Seven Astrophysical Tau Neutrino Candidates with IceCube.

Physical review letters·2024
Same author

Observation of high-energy neutrinos from the Galactic plane.

Science (New York, N.Y.)·2023
Same journal

Der Radiologe·2024
Same journal

Der Radiologe·2024
Same journal

Der Radiologe·2024
Same journal

Der Radiologe·2024
Same journal

Der Radiologe·2022
Same journal

Der Radiologe·2022
See all related articles

Diagnosis Related Groups (DRGs) in Germany necessitate new cost accounting methods for radiology. Activity Based Costing (ABC) offers a feasible, process-oriented approach for better financial decisions and departmental control.

Area of Science:

  • Health Economics
  • Radiology Management
  • Healthcare Finance

Background:

  • German Diagnosis Related Groups (g-drg) system impacts hospital reimbursement.
  • Reconsideration of radiological product utilization and associated costs is required.
  • Traditional cost accounting methods may not align with DRG-based reimbursement.

Purpose of the Study:

  • To compare traditional cost accounting with Activity Based Costing (ABC) for radiology departments.
  • To outline the implementation steps for ABC in a radiology setting.
  • To assess the feasibility of process-oriented cost analysis in radiology.

Main Methods:

  • Comparison of traditional cost accounting with Activity Based Costing (ABC).
  • Development of implementation steps for ABC in radiology.

Related Experiment Videos

  • Analysis of process-oriented cost structures.

    • Main Results:

    • Activity Based Costing (ABC) is a feasible method for radiology departments.
    • ABC facilitates decentralized controlling functions.
    • Process analysis steps are valuable for other institutional purposes.

    Conclusions:

    • Process-oriented cost analysis is viable for radiology.
    • ABC is key for decentralized control in healthcare institutions.
    • Implementing ABC presents a strategic challenge for managers seeking better decision-making data.