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Journal of Digital Imaging

, Volume 14, Supplement 1, pp 194–194 | Cite as

Activity-based costing via an information system: an application created for a breast imaging center

  • Hugh Hawkins
  • Jennifer Langer
  • Eric Padua
  • Jason Reaves
Scientific Posters and Demonstrations

Abstract

Activity-based costing (ABC) is a process that enables the estimation of the cost of producing a product or service. More accurate than traditional charge-based approaches, it emphasizes analysis of processes, and more specific identification of both direct and indirect costs. This accuracy is essential in today’s healthcare environment, in which managed care organizations necessitate responsible and accountable costing. However, to be successfully utilized, it requires time, effort, expertise, and support. Data collection can be tedious and expensive. By integrating ABC with information management (IM) and systems (IS), organizations can take advantage of the process orientation of both, extend and improve ABC, and decrease resource utilization for ABC projects. In our case study, we have examined the process of a multidisciplinary breast center. We have mapped the constituent activities and established cost drivers. This information has been structured and included in our information system database for subsequent analysis.

Keywords

Indirect Cost Constituent Activity Continuous Quality Improvement Cost Driver Manage Care Organization 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

Copyright information

© Society for Imaging Informatics in Medicine 2001

Authors and Affiliations

  • Hugh Hawkins
    • 1
  • Jennifer Langer
    • 1
  • Eric Padua
    • 1
  • Jason Reaves
    • 1
  1. 1.Department of RadiologyUniversity of Cincinnati Medical Center, Cincinnati

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