Activity-based costing (ABC) focuses on processes that drive cost. By tracing healthcare activities back to events that generate cost, a more accurate measurement of financial performance is possible. This article uses ABC principles and techniques to determine costs associated with the x-ray process in a midsized outpatient clinic. The article also provides several tips for initiating an ABC cost system for an entire healthcare organization.
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PLOS Glob Public Health
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Department of Health Metrics Sciences, University of Washington, Seattle, Washington, United States of America.
Antiretroviral therapy (ART) is needed across the lifetime to maintain viral suppression for people living with HIV. In South Africa, obstacles to reliable access to ART persist and are magnified in rural areas, where HIV services are also typically costlier to deliver. A recent pilot randomized study (the Deliver Health Study) found that home-delivered ART refills, provided at a low user fee, effectively overcame logistical barriers to access and improved clinical outcomes in rural South Africa.
View Article and Find Full Text PDFChallenges in assessing national radiotherapy costs: application of the ESTRO-HERO model in Spain.
Front Public Health
January 2025
Bellvitge Biomedical Research Institute (IDIBELL), Hospitalet Barcelona, Barcelona, Spain.
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JAMA Netw Open
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Medical Oncology, The Ottawa Hospital Cancer Centre, University of Ottawa Faculty of Medicine, Ottawa, Ontario, Canada.
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Eur J Health Econ
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