Purpose ??? The purpose of this paper is to set out a methodological framework to investigate how the integration of an activity-based costing (ABC) logic into the pre-existent accounting system supports healthcare organizations in identifying the inefficiencies related to their diagnostic therapeutic pathways (DTP) and related reengineering interventions. Design/methodology/approach ??? The BPM-ABC methodological framework has been applied to the case of a specific surgery pathway, at the Orthopaedic Division of a University Hospital in Italy. Findings ??? The case-study described in the paper points out: first, how the Business Process Management (BPM)-ABC methodology is able to produce significant information about consumed resources and the costs of the activities, useful to highlight opportunities for DTPs improvement; second, the barriers related to a pre-existing accounting system based on cost centres that can hinder the implementation of the BPM-ABC model. Practical implications ??? The case study points out the role of the ABC as a management tool for supporting decision-making processes. The ABC allows inferring information for two purposes. First, ABC supports a cost containment process as it allows highlighting the most cost-consuming activities and resources. Second, the ABC allows identifying reengineering paths, distinguishing between incremental and radical ones. Originality/value ??? This study represents a remarkable reference raising the awareness of the pivotal role accounting systems play in the management of the organizational processes.
An Activity-Based Costing approach for detecting inefficiencies of healthcare processes / Cannavacciuolo, Lorella; Illario, Maddalena; Ippolito, Adelaide; Ponsiglione, Cristina. - In: BUSINESS PROCESS MANAGEMENT JOURNAL. - ISSN 1463-7154. - 21:1(2015), pp. 55-79. [10.1108/BPMJ-11-2013-0144]
An Activity-Based Costing approach for detecting inefficiencies of healthcare processes
CANNAVACCIUOLO, LORELLA;ILLARIO, MADDALENA;IPPOLITO, ADELAIDE;PONSIGLIONE, CRISTINA
2015
Abstract
Purpose ??? The purpose of this paper is to set out a methodological framework to investigate how the integration of an activity-based costing (ABC) logic into the pre-existent accounting system supports healthcare organizations in identifying the inefficiencies related to their diagnostic therapeutic pathways (DTP) and related reengineering interventions. Design/methodology/approach ??? The BPM-ABC methodological framework has been applied to the case of a specific surgery pathway, at the Orthopaedic Division of a University Hospital in Italy. Findings ??? The case-study described in the paper points out: first, how the Business Process Management (BPM)-ABC methodology is able to produce significant information about consumed resources and the costs of the activities, useful to highlight opportunities for DTPs improvement; second, the barriers related to a pre-existing accounting system based on cost centres that can hinder the implementation of the BPM-ABC model. Practical implications ??? The case study points out the role of the ABC as a management tool for supporting decision-making processes. The ABC allows inferring information for two purposes. First, ABC supports a cost containment process as it allows highlighting the most cost-consuming activities and resources. Second, the ABC allows identifying reengineering paths, distinguishing between incremental and radical ones. Originality/value ??? This study represents a remarkable reference raising the awareness of the pivotal role accounting systems play in the management of the organizational processes.File | Dimensione | Formato | |
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