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Activity-based costing for integrated delivery systems

J J Baker1

  • 1Resource Group, Ltd., Dallas, Texas, USA.

Journal of Health Care Finance
|January 1, 1995
PubMed
Summary
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Managed care drives demand for better cost-finding. Activity-based costing (ABC) offers a sophisticated solution to trace costs across integrated delivery systems (IDSs) and eliminate cross-subsidies.

Area of Science:

  • Healthcare Management
  • Health Economics
  • Accounting

Background:

  • The healthcare industry is experiencing a significant shift towards managed care models.
  • This transition necessitates more advanced methods for accurate cost determination.
  • Existing cost-finding methods face challenges in the evolving healthcare landscape.

Purpose of the Study:

  • To introduce and evaluate activity-based costing (ABC) as a superior method for cost-finding in managed care.
  • To demonstrate the applicability of ABC in tracing costs across integrated delivery systems (IDSs).
  • To highlight ABC's capability in eliminating cross-subsidies between services.

Main Methods:

  • Activity-based costing (ABC) methodology is employed.
  • Costs are traced by specific activities across various departments and cost centers.

Related Experiment Videos

  • The application of ABC is examined within the context of integrated delivery systems (IDSs).

    • Main Results:

    • Activity-based costing (ABC) effectively traces costs by activities across different organizational units.
    • ABC successfully identifies and eliminates cross-subsidies between services or products.
    • The methodology proves highly adaptable for various provider combinations, including chains and affiliated groups.

    Conclusions:

    • Activity-based costing (ABC) is a highly relevant and effective tool for cost management in the era of managed care.
    • ABC provides a robust framework for understanding and allocating costs within integrated delivery systems (IDSs).
    • The adoption of ABC can lead to improved financial transparency and efficiency in healthcare organizations.