Activity-Based Costing and Management in a Hospital-Based GI Unit

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Presentation transcript:

Activity-Based Costing and Management in a Hospital-Based GI Unit Michael J. Goldberg, Lawrence Kosinski Clinical Gastroenterology and Hepatology Volume 9, Issue 11, Pages 947-949.e1 (November 2011) DOI: 10.1016/j.cgh.2011.08.010 Copyright © 2011 AGA Institute Terms and Conditions

Figure 1 An activity map for an endoscopic procedure. This figure outlines the series of activities that are involved in the performance of an endoscopic procedure. Clinical Gastroenterology and Hepatology 2011 9, 947-949.e1DOI: (10.1016/j.cgh.2011.08.010) Copyright © 2011 AGA Institute Terms and Conditions

Figure 2 An activity analysis identifying resources that are necessary for an endoscopic procedure. This process assists in determining what cost pools will be used for each resource. Clinical Gastroenterology and Hepatology 2011 9, 947-949.e1DOI: (10.1016/j.cgh.2011.08.010) Copyright © 2011 AGA Institute Terms and Conditions