Bridging the gap between finance and clinical operations with activity-based cost management

The Journal of Nursing Administration
J L Storfjell, S Jessup

Abstract

Activity-based cost management (ABCM) is an exciting management tool that links financial information with operations. By determining the costs of specific activities and processes, nurse managers accurately determine true costs of services more accurately than traditional cost accounting methods, and then can target processes for improvement and monitor them for change and improvement. The authors describe the ABCM process applied to nursing management situations.

Citations

May 29, 1999·Healthcare Management Forum·W P Wodchis
Dec 19, 2006·The Journal of Nursing Administration·Sharon Holcombe Pappas
May 13, 2008·The Journal of Nursing Administration·Judith Lloyd StorfjellSusan Ohlson
Dec 24, 2008·The Journal of Nursing Administration·Judith Lloyd StorfjellKanokwan Wetasin
Nov 14, 2014·BMC Health Services Research·Liliana NerizFrancisco Ramis
May 1, 2001·The International Journal of Health Planning and Management·H WatersD Santillán
Feb 19, 2011·Simulation in Healthcare : Journal of the Society for Simulation in Healthcare·Nancy A NickmanJaewhan Kim

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