Improving hospital cost accounting with activity-based costing

Article Abstract:

A study is conducted to examine the application of activity-based costing as a technique for hospital cost accounting. Results show that such costing method allows a more effective planning and control method for hospitals compared with previous volume-based costing systems. In addition, the application of activity-based costing to standard full-cost-per-service unit involves tracing direct costs to cost objects, allocation movement from one cost object to another and allocation of indirect costs to products or services.

Methods, Cost accounting

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Family-centered care: controversies and complexities

Article Abstract:

Changes in length of stay for mothers and newborns has substantially affected family-centered care providers. Pressure from fee-for-service plans and managed care institutions has reduced the length of postpartum stay from 10 days in the 1940s to less than 24 hours. Postpartum nurses help mothers with educational programs about maternal and infant care, but have to change their approach to convey this information in hours rather than days.

Practice, Hospital utilization, Hospital stays, Obstetrics, Family nursing

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