Search research articles

ABOUT JoVE

Overview Leadership Blog JoVE Help Center

AUTHORS

Publishing Process Editorial Board Scope & Policies Peer Review FAQ Submit

LIBRARIANS

Testimonials Subscriptions Access Resources Library Advisory Board FAQ

RESEARCH

JoVE Journal Methods Collections JoVE Encyclopedia of Experiments Archive

EDUCATION

JoVE Core JoVE Business JoVE Science Education JoVE Lab Manual Faculty Resource Center Faculty Site

Terms & Conditions of Use

Search research articles

Related Experiment Videos

Process-based costing.

Robert H Lee¹, Marjorie J Bott, Sarah Forbes

¹Department of Health Policy and Management, School of Medicine, University of Kansas Medical Center, 3901 Rainbow Blvd, Kansas City, KS 66160, USA. rlee2@kumc.edu

Journal of Nursing Care Quality

|October 15, 2003

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

FEEDING HOPE: Assessing the effectiveness of Western Australia's first public, voluntary, inpatient Eating Disorder Program.

Australasian psychiatry : bulletin of Royal Australian and New Zealand College of Psychiatrists·2026

Same author

A novel G13-RAPGEF2-RAP1 signaling pathway critical for platelet adhesion and aggregation.

Blood·2026

Same author

The fibrinogen αC region promotes arterial thrombosis in the context of hypofibrinogenemia.

Blood·2026

Same author

RAP1-RHO small GTPase cross-talk mediates integrin-dependent and -independent platelet procoagulant response.

Haematologica·2026

Same author

Cigarette smoking exposure and clinical outcomes in Graves' disease.

The Journal of clinical endocrinology and metabolism·2026

Same author

Platelet-mediated activation of perivascular mast cells triggers progression of sepsis to septic shock in mice.

Nature communications·2025

Same journal

Blood Culture Contamination Reduction Using a Diversion Device in the Emergency Department.

Journal of nursing care quality·2026

Same journal

C. Differently: A Nurse-Driven Multidisciplinary Initiative to Overcome C. difficile's Challenges for Better Patient Outcomes.

Journal of nursing care quality·2026

Same journal

Enhancing Heart Failure Care Through Community Paramedic Education.

Journal of nursing care quality·2026

Same journal

Fostering Nurse Preceptor Preparedness: A Quality Improvement Project.

Journal of nursing care quality·2026

Same journal

Charting and Predicting Risk: Artificial Intelligence/Machine Learning Pilot Model for Hospital-Acquired Pressure Injuries.

Journal of nursing care quality·2026

Same journal

Making It Stick: The Science of Implementation.

Journal of nursing care quality·2026

See all related articles

This study introduces process-based costing, a new, reliable method for measuring healthcare costs. It helps nursing managers assess the financial impact of quality improvement initiatives effectively.

Area of Science:

Healthcare Management
Health Economics
Quality Improvement

Background:

Accurate cost measurement is crucial for evaluating quality improvement initiatives.
Existing methods for measuring direct costs are often expensive or unreliable.
There is a need for accessible and dependable costing strategies in healthcare.

Purpose of the Study:

To develop and present a low-cost, reliable costing strategy based on process improvement principles.
To demonstrate the applicability of this new costing method in long-term care settings.

Main Methods:

The proposed strategy, process-based costing, involves four key steps: flowchart development, resource use estimation, resource valuation, and direct cost calculation.
The method was applied to cost the care planning process in three long-term care facilities.

Related Experiment Videos

Main Results:

Process-based costing proved to be easy to implement across the studied facilities.
The technique generated reliable and valid data for cost assessment.
Nursing managers can utilize this method to evaluate the costs associated with new or modified processes.

Conclusions:

Process-based costing offers a practical and effective solution for measuring direct healthcare costs.
This approach empowers healthcare managers to make informed decisions regarding quality improvement and resource allocation.