Decision support by process-oriented cost accounting for the healthcare industry: PFC - patient flow costing
2011 (English)Conference paper (Other academic)
This paper presents a cost accounting model with the aim to facilitate process owners in decision-making and to keep track of the patient flow by combining Total cost analysis, Activity based costing and systemic approach. The patient flow costing (PFC) model has been developed through an iterative process with a Swedish hospital. Costs not tied to the patient flows are by the model collected to a residual, which makes them visible and therefore approachable. Furthermore, the PFC-model is a tool to help analyze the cost of logistic decisions as a means to increase the efficiency in the flow of patients.
Place, publisher, year, edition, pages
Healthcare logistics, cost accounting, process orientation, method development, activity based costing
Transport Systems and Logistics
IdentifiersURN: urn:nbn:se:liu:diva-74270ISBN: 978‐1‐902546‐94‐0OAI: oai:DiVA.org:liu-74270DiVA: diva2:482032
18th EurOMA Conference 3‐6 July 2011 Cambridge UK