Clinical Process Analysis and Activity-Based Costing at a Heart Center

被引：0
作者：
Lisa Ridderstolpe
Andreas Johansson
Tommy Skau
Hans Rutberg
Hans Åhlfeldt
机构：
[1] Linköping University,Department of Biomedical Engineering/Medical Informatics
[2] University Hospital,Department of Cardiovascular Surgery, Linköping Heart Center
[3] University Hospital,Ensolution AB
[4] TeknoCenter,undefined
来源：
Journal of Medical Systems | 2002年 / 26卷
关键词：
activity-based costing; clinical improvement; cost control; health care costs; process analysis;
D O I：
暂无
中图分类号：
学科分类号：
摘要：
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.
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页码：309 / 322
页数：13
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