… providers, DRG strongly shapes costing practices. To analyze the … costing practices, we
propose a framework that distinguishes different healthcare costing elements, including costing …

… In the primary healthcare setting, we view the fixed costs associated with the adoption of a
budgeting practice to be significant and thus, following the arguments of Davila and Foster (…

… of a UK healthcare organization which implemented ABC to provide sharper cost information
for … insights into the process of adoption and enactment of costing innovation in healthcare. …

… A second source of difficulties in health care costing is the absence of professional … that the
cost of any health care activity should be defined in terms of the “economic opportunity costs” …

… Finally, stakeholders calculate costs and disseminate findings (synthesis). We present
three hypothetical costing examples and discuss good practices, including using costing …

… on the use of activity-based costing by healthcare organizations with those from a similar …
that while healthcare organizations remain, on average, unsatisfied with their costing systems, …

… Traditional costing is … of cost calculation in healthcare service organizations is not so
common, although it would be widely usable in particular for the purposes of determining the costs …

… cost, even for the total cost of operating a health care organization for a year. Can we measure
the true accounting marginal cost? If … things change in the health care organization? How …

… costs are aggregated into a comparative cost … costs can be compared; the non-comparability
of many hospitals featuring in the index; and the lack of standardisation in costing practices. …

… health care (VBHC), and time-driven activity-based costing (TDABC) has been suggested as
the cost-component of VBHC capable of addressing costing … applied in health care, how its …