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Updated: Jul 15, 2026

A Point-of-Care Method with Integrated Decision Support Tool to Estimate Anemia at Population Level
Published on: January 19, 2024
How can activity-based costing methodology be performed as a powerful tool to calculate costs and secure appropriate
Blossom Yen-Ju Lin1, Te-Hsin Chao, Yuh Yao
1Institute of Health Service Management, China Medical University, 91 Hsueh Shih Rd., Taichung, 404 Taiwan, ROC. yenju1115@hotmail.com
Abstract:
Previous studies have shown the advantages of using activity-based costing (ABC) methodology in the health care industry. The potential values of ABC methodology in health care are derived from the more accurate cost calculation compared to the traditional step-down costing, and the potentials to evaluate quality or effectiveness of health care based on health care activities. This project used ABC methodology to profile the cost structure of inpatients with surgical procedures at the Department of Colorectal Surgery in a public teaching hospital, and to identify the missing or inappropriate clinical procedures. We found that ABC methodology was able to accurately calculate costs and to identify several missing pre- and post-surgical nursing education activities in the course of treatment.
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