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Clinical process analysis and activity-based costing at a heart center
Linköping University, Department of Biomedical Engineering. Linköping University, The Institute of Technology.
Ensolution AB, TeknoCenter, Halmstad, Sweden.
Linköping University, Department of Medical and Health Sciences, Division of Cardiovascular Medicine. Linköping University, Faculty of Health Sciences.
Östergötlands Läns Landsting, Heart Centre.
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2002 (English)In: Journal of medical systems, ISSN 0148-5598, E-ISSN 1573-689X, Vol. 26, p. 309-322Article in journal (Refereed) Published
Abstract [en]

Cost studies, productivity, efficiency, and quality of care measures, the links between resources and patient outcomes, are fundamental issues for hospital management today. This paper describes the implementation of a model for process analysis and activity-based costing (ABC)/management at a Heart Center in Sweden as a tool for administrative cost information, strategic decision-making, quality improvement, and cost reduction. A commercial software package (QPR®) containing two interrelated parts, “ProcessGuide and CostControl,” was used. All processes at the Heart Center were mapped and graphically outlined. Processes and activities such as health care procedures, research, and education were identified together with their causal relationship to costs and products/services. The construction of the ABC model in CostControl was time-consuming. However, after the ABC/management system was created, it opened the way for new possibilities including process and activity analysis, simulation, and price calculations. Cost analysis showed large variations in the cost obtained for individual patients undergoing coronary artery bypass grafting (CABG) surgery. We conclude that a process-based costing system is applicable and has the potential to be useful in hospital management.

Place, publisher, year, edition, pages
Springer, 2002. Vol. 26, p. 309-322
National Category
Medical and Health Sciences
Identifiers
URN: urn:nbn:se:liu:diva-24669DOI: 10.1023/A:1015816703951Local ID: 6900OAI: oai:DiVA.org:liu-24669DiVA, id: diva2:244991
Available from: 2009-10-07 Created: 2009-10-07 Last updated: 2018-05-22

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Skau, TommyRuthberg, HansÅhlfeldt, Hans

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Skau, TommyRuthberg, HansÅhlfeldt, Hans
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Department of Biomedical EngineeringThe Institute of TechnologyDivision of Cardiovascular MedicineFaculty of Health SciencesHeart CentreMedical Informatics
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CiteExportLink to record
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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
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  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
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