What Is Activity Driver | IGI Global

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Search the World's Largest Database of Information Science & Technology Terms & Definitions InfScipedia A Free Service of IGI Global Scientific Publishing House Below please find a list of definitions for the term that you selected from multiple scholarly research resources. What is Activity Driver Chapter 21 A measure of frequency and intensity of cost object demands on an activity, used in ABC for tracing activity costs to cost objects. Published in Chapter: Linking Cost Control to Cost Management in Healthcare Services: An Analysis of Three Case Studies Michele Bertoni (University of Trieste, Italy), Bruno De Rosa (University of Trieste, Italy), Guido Grisi (University of Trieste, Italy), and Alessio Rebelli (Azienda Ospedaliero-Universitaria “Ospedali Riuniti” of Trieste, Italy) Source Title: Handbook of Research on Global Business Opportunities Copyright: © 2015 | Pages: 37 DOI: 10.4018/978-1-4666-6551-4.ch021 Abstract The issue of healthcare costs has become increasingly problematic over the years. This chapter summarizes the problems faced by hospitals when measuring the costs of healthcare treatments, explaining how an Activity-Based Costing (ABC) framework can be successfully adopted in healthcare settings. After describing the theoretical foundations of cost control and cost management, the chapter continues with the analysis of three real-life applications of ABC in a hospital, drawn from the process analysis and activity-based costing experience developed at the Azienda Ospedaliero-Universitaria “Ospedali Riuniti” (Joint Hospitals) of Trieste, Italy. In particular, the cases are about cost measurement in cardiology, odontostomatology, and radiology, and describe the technical solutions applied for computing the costs of selected therapeutic and diagnostic treatments. A particular emphasis is placed on how these measures have been subsequently used by hospital managers and medical personnel in order to gain insights and to improve the efficiency of the processes developed within the organization. Full Text Chapter Download: US $37.50 Add to Cart More Results Chapter 1 “The best single quantitative measure of the frequency and intensity of the demand placed on an activity by cost objects or other activity. It is used to assign activity costs to cost objects or to other activities.” Published in Chapter: Activity-Based Costing System for a Small Manufacturing Company: A Case Study; From: Encyclopedia of Decision Making and Decision Support Technologies Full Text Chapter Download: US $37.50 Add to Cart

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