Activity-Based Costing vs. Patient Safety Case Study by cee-cee

Activity-Based Costing vs. Patient Safety
This paper explores how activity-based costing (ABC) can be applied to the healthcare industry.
# 108078 | 1,882 words | 3 sources | APA | 2008 | US
Published on Sep 22, 2008 in Business (Industries) , Medical and Health (General) , Accounting (General)

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The paper explains that activity-based costing (ABC) allows accountants to obtain a more precise view of the costs associated with specific products or services. This paper uses a case analysis to explore how ABC can help to achieve greater cost effectiveness in the healthcare industry. The paper concludes that although ABC can play an important role in reducing healthcare costs, little can be done to reduce direct costs associated with a procedure without a sacrifice of patient safety.

Objective of the paper
Analysis, Findings & Discussion
Suggestions, Recommendations & Conclusions

Sample of Sources Used:

  • Grandlich, C. (2004). Using activity-based costing in surgery. AORN Journal. Jan 2004. 79, 189-192.
  • Kaplan, R. & Bruns, W.(1987) Accounting and Management: A Field Study Perspective. Boston, Mass: Harvard Business School Press.
  • Lapsley, I. (2005). Activity based costing in healthcare: a UK case study. Research in Healthcare Financial Management. January 1 2005. Retrieved August 22, 2007 from

Cite this Case Study:

APA Format

Activity-Based Costing vs. Patient Safety (2008, September 22) Retrieved October 05, 2022, from

MLA Format

"Activity-Based Costing vs. Patient Safety" 22 September 2008. Web. 05 October. 2022. <>