ABC : the pathway to comparison of the costs of integrated care
By: PAULUS, Aggie; RAAK, Arno van; KEIJZER, Femke
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ArticlePublisher: Oxford : Blacwell Publishing, July-September 2002Public Money & Management 22, 3, p. 25-32Abstract: 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 coordinating and cooperative activities which can produce uncertain outcomes; and activities are directed at delivering tailormade 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 decisionmaking by health care managers, insurers, care suppliers and governments
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 coordinating and cooperative activities which can produce uncertain outcomes; and activities are directed at delivering tailormade 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 decisionmaking by health care managers, insurers, care suppliers and governments
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