The case describes a pilot project on applying activity-based costing to gauge the expense of treating patients. After a summary of Boston Children's Hospital and its local health care market environment, the case presents process maps and financial data regarding patients making office visits to a plastic surgeon for three different diagnoses.
Students utilize the hospital's existing price strategy and a proposed new system, based on time-driven activity-based costing, to calculate and compare margins and prices of the three forms of office visits.
PUBLICATION DATE: September 26, 2013 PRODUCT #: 914407-PDF-ENG
This is just an excerpt. This case is about FINANCE & ACCOUNTING