Price-Transparency and Cost Accounting: Challenges for Health Care Organizations in the Consumer-Driven Era

This article discusses use of activity-based costing (ABC) to better measure the cost of health care. It describes examples of ABC in health care organizations and discusses impediments to adoption in the United States including cultural and institutional barriers.

Source: Inquiry: The Journal of Health Care Organization, Provision, and Financing - April 10, 2015 Category: Health Management Authors: Hilsenrath, P., Eakin, C., Fischer, K. Tags: Article Source Type: research