Improving Services of a Hospital Imaging Center using ABC Costing, Lean and Simulation - (PPT)

摘要

Activity Based Costing is a valid tool for computing costs of products at healthcare institutions. ABC provides a powerful tool for Activity Based Management (ABM), because it shows the cost of the different activities involved in getting a given service/product. Lean provides a focus on the waste from the point of view of the customers, in this case, the waiting times. Simulation is an appropriate tool for modeling in a healthcare environment, because of the complexity of the processes. It was used to test solutions identified with ABC and Lean.