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Core Articles: ABC: The Pathway to Comparison of the Costs of Integrated Care

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  • Aggie Paulus
  • Arno van Raak
  • Femke Keijzer

Abstract

In recent years, health care demand has become increasingly complicated and care has had to be integrated. The main reasons for this are a rising number of chronically ill patients and ageing of populations. Integrated health care is processual so there are continuous changes in care delivery; it incorporates many co--ordinating and co--operative activities which can produce uncertain outcomes; and activities are directed at delivering tailor--made care so there are no standardized or generalized outcomes. These characteristics mean that it is difficult to determine and compare the costs of different integrated care structures. This article argues that using Activity Based Costing (ABC) and integrated care pathways provides the best information possible for decision--making by health care managers, insurers, care suppliers and governments.

Suggested Citation

  • Aggie Paulus & Arno van Raak & Femke Keijzer, 2002. "Core Articles: ABC: The Pathway to Comparison of the Costs of Integrated Care," Public Money & Management, Taylor & Francis Journals, vol. 22(3), pages 25-32, July.
    • Handle: RePEc:taf:pubmmg:v:22:y:2002:i:3:p:25-32
    DOI: 10.1111/1467-9302.00315
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    Cited by:

    1. Manzurul Alam & Zahirul Hoque, 2021. "Boundary management and accounting visibility in social services: a case study," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5377-5401, December.
    2. Darcy M. Anderson & Ryan Cronk & Lucy Best & Mark Radin & Hayley Schram & J. Wren Tracy & Jamie Bartram, 2020. "Budgeting for Environmental Health Services in Healthcare Facilities: A Ten-Step Model for Planning and Costing," IJERPH, MDPI, vol. 17(6), pages 1-22, March.
    3. Raulinajtys-Grzybek, Monika, 2014. "Cost accounting models used for price-setting of health services: An international review," Health Policy, Elsevier, vol. 118(3), pages 341-353.
    4. Kristof Stouthuysen & Kevin Schierhout & Filip Roodhooft & Evelien Reusen, 2014. "Time-driven activity-based costing for public services," Public Money & Management, Taylor & Francis Journals, vol. 34(4), pages 289-296, July.
    5. Malgorzata Cyganska & Piotr Cyganski & Chris Pyke, 2019. "Development of clinical value unit method for calculating patient costs," Health Economics, John Wiley & Sons, Ltd., vol. 28(8), pages 971-983, August.
    6. Shankar Prinja & Gursimer Jeet & Ramesh Verma & Dinesh Kumar & Pankaj Bahuguna & Manmeet Kaur & Rajesh Kumar, 2014. "Economic Analysis of Delivering Primary Health Care Services through Community Health Workers in 3 North Indian States," PLOS ONE, Public Library of Science, vol. 9(3), pages 1-9, March.

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