Time-Driven Activity-Based Costing in Emergency Medicine
Value in emergency medicine is determined by both patient-important outcomes and the costs associated with achieving them. However, measuring true costs is challenging. Without an understanding of costs, emergency department (ED) leaders will be unable to determine which interventions might improve value for their patients. Although ongoing research may determine which outcomes are meaningful, an accurate costing system is also needed. This article reviews current costing mechanisms in the ED and their pitfalls. It then describes how time-driven activity-based costing may be superior to these current costing systems. Time-driven activity-based costing, in addition to being a more accurate costing system, can be used for process improvements in the ED..
| Medienart: |
Artikel |
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| Erscheinungsjahr: |
2016 |
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| Erschienen: |
2016 |
| Enthalten in: |
Zur Gesamtaufnahme - volume:67 |
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| Enthalten in: |
Annals of emergency medicine - 67(2016), 6, Seite 765-772 |
| Sprache: |
Englisch |
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| Beteiligte Personen: |
Yun, Brian J [VerfasserIn] |
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| Links: |
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| BKL: |
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| doi: |
10.1016/j.annemergmed.2015.08.004 |
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| funding: |
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| Förderinstitution / Projekttitel: |
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| 520 | |a Value in emergency medicine is determined by both patient-important outcomes and the costs associated with achieving them. However, measuring true costs is challenging. Without an understanding of costs, emergency department (ED) leaders will be unable to determine which interventions might improve value for their patients. Although ongoing research may determine which outcomes are meaningful, an accurate costing system is also needed. This article reviews current costing mechanisms in the ED and their pitfalls. It then describes how time-driven activity-based costing may be superior to these current costing systems. Time-driven activity-based costing, in addition to being a more accurate costing system, can be used for process improvements in the ED. | ||
| 540 | |a Nutzungsrecht: © American College of Emergency Physicians | ||
| 540 | |a Copyright © 2015 American College of Emergency Physicians. Published by Elsevier Inc. All rights reserved. | ||
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| 700 | 1 | |a Warsh, Jonathan |4 oth | |
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