Adaptation of activity-based-costing (ABC) to calculate unit costs in Mental Health Care in Spain

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Adaptation of activity-based-costing (ABC) to calculate unit costs in Mental Health Care in Spain

Background: To date, numerous cost-of-illness studies have been using methodologies that don’t provide trustworthy results for decision making in mental health care. Objectives: The aims of this paper are design and implement a cost methodology by process of patient’s care to calculate unit costs in mental health in Spain in 2005 and compare the results with the reached ones by traditional meth...

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Applying Activity Based Costing (ABC) Method to Calculate Cost Price in Hospital and Remedy Services

BACKGROUND Activity Based Costing (ABC) is one of the new methods began appearing as a costing methodology in the 1990's. It calculates cost price by determining the usage of resources. In this study, ABC method was used for calculating cost price of remedial services in hospitals. METHODS To apply ABC method, Shahid Faghihi Hospital was selected. First, hospital units were divided into three...

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Acute mental health care according to recent mental health legislation Part II. Activity-based costing.

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ژورنال

عنوان ژورنال: The European Journal of Psychiatry

سال: 2007

ISSN: 0213-6163

DOI: 10.4321/s0213-61632007000200003