Activity-Based Management in a Medical Practice: A Case Study Emphasizing the AICPA's Core Competencies

2009 ◽  
Vol 24 (4) ◽  
pp. 553-577 ◽  
Author(s):  
Gail Kaciuba ◽  
Gary H. Siegel
Keyword(s):  
Core Competencies ◽  
Health Care Industry ◽  
Core Competency ◽  
Indirect Costs ◽  
Activity Based Costing ◽  
Care Industry ◽  
Unit Costs ◽  
The Cost ◽  
Cost Object

ABSTRACT: Activity-based management uses information from an activity-based costing (ABC) system for both recurring and nonrecurring management decisions. In this case study, an ABC system that assigned only indirect costs to the final cost objects has already been created and students must expand this ABC system to include the assignment of direct costs to the cost objects, and then compare these total unit costs to the revenue collected for each cost object. Students then analyze this cost and revenue information to give advice to management about case mix, capacity constraints, and mergers. In the health care industry, most medical practices have little control over customer demand for services or the amount that a practice will be reimbursed for its services. Students are asked to comment on the ethical and social implications of this fact, in the context of the results of their profitability analyses for a particular thoracic surgery practice. This case assists students in the development of a large number of competencies found in the AICPA Core Competency Framework.

ANALISIS BIAYA SATUAN METODE ACTIVITY BASED COSTING DALAM EVALUASI TARIF PELAYANAN KESEHATAN DI ERA JKN (Studi Kasus Pasien Stroke di Rumah Sakit Kristen Mojowarno)

2016 ◽  
Vol 26 (1) ◽  
pp. 79
Author(s):  
. Soewatoen
Keyword(s):  
Unit Cost ◽  
Indirect Costs ◽  
Activity Based Costing ◽  
Labor Costs ◽  
Stroke Patients ◽  
Severe Stroke ◽  
High Care ◽  
Mild Stroke ◽  
Christian Hospital ◽  
The Cost

Mojowarno Christian Hospital is an organization that is move in health services that produce multi-product, theratio of consumption of each product is different and significant indirect costs therefore needed to determine theservice tariff calculation of unit cost in the hospital with Activity Based Costing Method. The purpose of this studywas to determine the calculation of unit costs of care and outcomes of stroke patients fare calculation using theunit cost from Activity Based Costing method hospital compared with rates prevailing at the moment and ratesINA CBGs. This type of research is a qualitative case study. Based on calculations by the method of ActivityBased Costing obtained Unit Cost for Outpatient is Rp. 749.705, Unit Cost for Emergency Care Unit Mild Strokeis Rp 664.093;Medium Stroke Rp. 1.424.683, Severe Stroke Rp. 2.282.755,-. Unit Cost for Room type III MildStroke is Rp. 3.899.786, Medium Stroke Rp. 5.874.646, Severe Stroke Rp. 7.892.496; Unit Cost for Room type IIMild Stroke is Rp. 4.859.510, Medium Stroke Rp. 7.557.913, Severe Stroke Rp. 10.294.306; Unit Cost for Roomtype I Mild Stroke is Rp. 6.097.530, Medium Stroke Rp. 9.728.198, Severe Stroke Rp. 13.391.856; Unit Cost forVIP Room Mild Stroke is Rp. 10.953.150, Medium Stroke Rp. 18.240.533, Severe Stroke Rp. 25.540.906 ; UnitCost for High Care Unit Mild Stroke is Rp. 3.710.121, Medium Stroke Rp. 5.655.278, Severe StrokeRp. 9.477.309 and Unit Cost Intensive Care Unit Mild Stroke is Rp. 7.010.169, Medium Stroke Rp. 10.605.350,Severe Stroke Rp. 17.727.429,-.Each unit cost plus the cost of materials and direct labor costs, it can be seen thatthe cost of treatment of each disease severity have enough material price difference. It is because the higher theseverity of the disease makes the longer the treatment, the more use the service activities, and service facilities, itsmake the cost is higher. The comparison resoult showed that hospital rates prevailing at this time and the resultsof the calculation using the ABC method for stroke patients is higher than the rate of INA CBGs.

Mobile Customer Acquisition in the Swiss Health Care Industry

2010 ◽  
pp. 213-235
Author(s):  
Niklas Nohlen ◽  
Stefan Smolnik ◽  
Gerold Riempp
Keyword(s):  
Health Care ◽  
Success Factors ◽  
Business Processes ◽  
Empirical Studies ◽  
Health Care Industry ◽  
Mobile Technologies ◽  
Care Industry ◽  
Swiss Health ◽  
The One

Applications based on mobile technologies are predicted to achieve increasing distribution as well as high potential for business processes especially with regard to customer interfaces. This chapter is going to analyze and present perspectives and approaches for initiation efforts by means of mobile technologies of Switzerland’s health care industry. On the one hand, acceptance and success factors of such mobile applications are analyzed by means of empirical studies involving customers and companies, on the other hand a prototype of mobile processes for initiation efforts is introduced, which was developed in the course of a case study.

scholarly journals PENERAPAN TIME-DRIVEN ACTIVITY-BASED COSTING PADA PERHITUNGAN HARGA POKOK PRODUK USAHA JASA UNIXON

2017 ◽  
Vol 11 (1) ◽  
pp. 12-31
Author(s):  
Astrid Anastasya Jovanka ◽  
L Jade Faliany
Keyword(s):  
Government Regulation ◽  
Capacity Utilization ◽  
Activity Based Costing ◽  
Cost Information ◽  
Time Consumption ◽  
Consumption Ratio ◽  
Using Data ◽  
The Cost ◽  
Research Show

The purpose of this paper is to calculate branding consultant cost using Time-Driven Activity-Based Costing (TDABC). TDABC calculate cost based on activity that is controlled by time. The method that is used in this research is a case study in Unixon, a small business that works in the field of branding, using data from 2016. Interviews were conducted. The cost and activity database was analyzed. The results of this research show that TDABC can be applied in this Company because it qualified the requirements; diversity in product and different time consumption ratio for each product. TDABC provided more accurate cost information by calculating all costs; cost to make and cost to sell. Implementation of TDABC also show time capacity utilization by comparing actual labor hours and work hours that is controlled by government regulation. By understanding this condition, the owner is able to evaluate the amount of job that is done, time consumption, and employee who is involved. To implement TDABC, the Company must consider each steps needed from identifying activity, assign cost to activity, calculate tariff per activity, to calculate cost of product.

scholarly journals SURVEY ON ACCURACY OF PREDICTIVE BIG DATA ANALYTICS IN HEALTHCARE

2019 ◽  
Vol 01 (02) ◽  
pp. 77-86
Author(s):  
Smys S
Keyword(s):  
Health Care ◽  
Big Data ◽  
Data Analytics ◽  
New Technologies ◽  
Big Data Analytics ◽  
Health Care Industry ◽  
Research Area ◽  
Care Industry ◽  
The Core ◽  
The Cost

The failures in the most of research area, identified that the lack of details about the actionable and the valuable data that conceived actual solutions were the core of the crisis, this was very true in case of the health care industry where even the early diagnoses of a chronic disease could not save a person’s life. This because of the impossibility in the prediction of the individual’s outcomes in the entire population. The evolving new technologies have changed this scenario leveraging the mobile devices and the internet services such as the sensor network and the smart monitors, enhancing the practical healthcare using the predictive modeling acquiring a deeper individual measures. This affords the researches to go through the huge set of data and identify the patterns along with the trends and delivering solutions improvising the medical care, minimizing the cost and he regulating the health admittance, ensuring the safety of human lives. The paper provides the survey on the predictive big data analysis and accuracy it provides in the health care system.

scholarly journals DESAFIOS PARA IMPLANTAR UM SISTEMA DE CUSTOS EM TRIBUNAL REGIONAL DO TRABALHO NO RIO GRANDE DO SUL

2018 ◽  
Vol 15 (1) ◽  
pp. 29
Author(s):  
Giovani Pasa Colussi ◽  
Ângela Rozane Leal de Souza
Keyword(s):  
Administrative Support ◽  
Indirect Costs ◽  
Cost System ◽  
Regional Labor ◽  
Qualitative Descriptive ◽  
Administrative Area ◽  
Costing System ◽  
The Cost ◽  
Productivity Gains

Com a obrigatoriedade para implantação de um sistema de custos no Tribunal Regional do Trabalho da 4ª Região (TRT4) até 2020, o presente estudo tem como questão problema detectar quais informações o sistema de custos deverá gerar para os gestores do TRT4. Esta pesquisa objetiva demonstrar as diretrizes do Sistema de Custos da Justiça do Trabalho (SICJT) e as necessidades do Sistema de Custos do Tribunal Regional do Trabalho da 4ª Região (SICTRT4) apontadas pelos gestores do Tribunal. A pesquisa é definida como qualitativa, descritiva e estudo de caso. Foram realizadas entrevistas com os gestores do TRT4 e analisados documentos referentes ao SICJT. Para o SICTRT4, foram apontados: (a) o método de custeio: custeio direto ou ABC; (b) o rateio dos custos indiretos: na área judiciária e administrativa; (c) os benefícios: ganho de produtividade, comparabilidade, maior transparência; (d) as informações geradas: custo do processo julgado pelas instâncias, relatórios e informações confiáveis; e (e) os centros de custos: unidades do 1º e 2º grau, apoio judiciário, apoio administrativo e as áreas autônomas. Os desafios encontrados são orçamentários, tais como a falta de conhecimento e divulgação do sistema pela administração, a resistência a mudanças e a falta de sistemas específicos.Palavras-chave: Sistema de custos. Custos aplicados ao setor público. TRT4.ABSTRACTWith the obligation to implant a cost system in the Regional Labor Court of the Fourth Region (TRT4) by 2020, the present study has as problem what information the cost system should generate for TRT4 managers. This research aims to demonstrate the guidelines of the Labor Justice Costing System (SICJT) and the needs for the Regional Labor Court of the Fourth Region Costing System (SICTRT4) pointed by the court managers. This study is defined as qualitative, descriptive and case study. Interviews were conducted with the TRT4 managers and documents related to the SICJT were analyzed. For the SICTRT4 were found: (a) costing method: direct costing method or ABC costing method; (b) apportionment: indirect costs distribution in the judicial and administrative area; (c) benefits: productivity gains, comparability, greater transparency; (d) generated information: judged cases costs from all instances, reports and reliable information; (e) costs centre: 1st and 2nd instances, legal aid, administrative support and autonomous areas. The challenges found are budget, lack of knowledge and disclosure of the system from by the administration, resistance to changes and lack of specific systems.Keywords: Costing system. Public costing. TRT4.

scholarly journals Environmental Management Accounting

2020 ◽  
pp. 27-51
Author(s):  
Sorinel Căpușneanu ◽  
Dan Ioan Topor ◽  
Dana Maria (Oprea) Constantin ◽  
Alexandru Lucian Manole ◽  
Mihaela Stefan Hint
Keyword(s):  
Indirect Costs ◽  
International Studies ◽  
Managerial Accounting ◽  
Energy Company ◽  
Unit Costs ◽  
Environmental Management Accounting ◽  
Abc Method ◽  
Empirical Framework ◽  
Implementation Steps

This chapter provides a business perspective on the policies and benefits provided by implementing environmental managerial accounting in various areas of activity. The main objectives of this chapter are to present the evolution of the EMA and its policies, business analyses carried out by specialists, including the benefits of implementing the EMA. All of these objectives are transposed into a case study based on the ABC method performed at an energy company. The implementation steps specific to the ABC method are presented by establishing the list of main activities, cost drivers, allocation of indirect costs, and determining unit costs. The theoretical aspects presented the basic national and international studies in the literature. The case study is based on data obtained from the energy company. The chapter ends with the authors' conclusions on the benefits of implementing EMA/ABC. This chapter contributes to the expansion of the theoretical and empirical framework of EMA and the methods used to implement it within various business companies.

Development of a Cost Estimation Framework for Potential Transload Facilities

2018 ◽  
Vol 2672 (9) ◽  
pp. 24-34
Author(s):  
Sadie Smith ◽  
Andrew Braham ◽  
Sarah Hernandez ◽  
John Kent
Keyword(s):  
Cost Estimation ◽  
Transportation Network ◽  
Construction Design ◽  
Unit Costs ◽  
Reasonable Cost ◽  
Survey Responses ◽  
Pavement Damage ◽  
The Cost ◽  
Cost Of Transportation

As the cost of transportation continues to rise and there is a growing push for a more environmentally friendly transportation network, optimizing mode distributions becomes an attractive solution. One way to optimize mode distributions is through strategically located freight transfer facilities, such as transload facilities. While there are many benefits to this type of facility, such as the emissions savings or pavement damage reductions garnered by shifting commodity tonnage onto alternative modes of transport, it is also essential that transportation planners understand the costs associated with building transload facilities. Unfortunately, literature does not provide an adequately disaggregated and scalable cost estimation approach that could be applied to various configurations and types of transload facilities. In this research, a cost estimation framework was created to determine the basic cost of transload facilities by type using unit costs from a construction cost database, equipment costs from local dealers, the projected commodity tonnage, design recommendations from literature, and survey responses from local facilities. A case study based upon proposed facilities in Arkansas was completed to illustrate the effectiveness of this methodology. While there is currently no construction design for these facilities, this framework yielded costs consistent with those expected. A key finding was that storage costs could account for up to 81% of a transload facility’s costs. Overall, this cost framework is believed to balance general scalability with accuracy well to provide reasonable cost estimations for constructing new or expanded facilities.

Improving the process of allocating indirect costs to the cost of production (works, services) of industrial enterprises

2021 ◽  
pp. 179-184
Author(s):  
И.Е. Мизиковский
Keyword(s):  
Decision Making ◽  
Indirect Costs ◽  
Production Costs ◽  
Management Decision ◽  
Activity Based Costing ◽  
Information Base ◽  
Industrial Enterprises ◽  
Management Decision Making ◽  
Cost Of Production ◽  
The Cost

Статья посвящена вопросам совершенствования распределения косвенных затрат на производство на себестоимость продукции (работ, услуг) промышленных предприятий, повышения точности показателей, инкорпорируемых в информационное пространство принятия управленческих решений. Разделение косвенных затрат на основные затраты (расходы на содержание и эксплуатацию оборудования) и накладные (административно-управленческие расходы), выбор соответствующих им драйверов, позволяют в значительной степени повысить точность калькуляционных результатов и эффективность экономических расчетов в целом. Целью исследования явилась разработка методики, позволяющей оптимизировать процесс калькулирования себестоимости продукции промышленного предприятия, обеспечить формирование результативной информационной базы выработки управленческих воздействий со стороны лиц, принимающих управленческие решения. Исследование проводилось с применением функционально-процессного и системного подходов к изучению традиционных бухгалтерских (управленческих) практик распределения косвенных затрат. Исследованы традиционный и предлагаемый способы распределения косвенных расходов, проведено сопоставление их результатов, сделаны выводы о перспективах внедрения элементов метода «Activity-based costing (ABC)» на исследуемых предприятиях. The article is devoted to the issues of improving the distribution of indirect production costs to the cost of production (labor, services) of industrial enterprises, improving the accuracy of indicators incorporated in the information space of management decision-making. The division of indirect costs into basic costs (maintenance and operation of equipment) and overhead costs (administrative and management costs), the choice of appropriate drivers, can significantly improve the accuracy of calculation results and the efficiency of economic calculations in general. The purpose of the study was to develop a methodology that allows optimizing the process of calculating the cost of production of an industrial enterprise, to ensure the formation of an effective information base for the development of management actions on the part of management decision makers. The study was carried out using functional-process and system approaches to the study of traditional accounting (management) practices for the distribution of indirect expenses. The traditional and proposed methods of distributing indirect costs are studied, their results are compared, and conclusions are drawn about the prospects for implementing elements of the «Activity-based costing (ABC)» method at the enterprises under study. Cost of production, industrial enterprises, calculation, activity-based costing, indirect costs, value stream, information base of management decision-making

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