caa a22 4500 475748891 CHVBK 20180406123521.0 cr unu---uuuuu 170329e20000401xx s 000 0 eng 10.1023/A:1005564713255 doi (NATIONALLICENCE)springer-10.1023/A:1005564713255 Extending Simulation Modeling to Activity-Based Costing for Clinical Procedures [Elektronische Daten] [Noah Glick, C. Blackmore, William Zelman] A simulation model was developed to measure costs in an Emergency Department setting for patients presenting with possible cervical-spine injury who needed radiological imaging. Simulation, a tool widely used to account for process variability but typically focused on utilization and throughput analysis, is being introduced here as a realistic means to perform an activity-based-costing (ABC) analysis, because traditional ABC methods have difficulty coping with process variation in healthcare. Though the study model has a very specific application, it can be generalized to other settings simply by changing the input parameters. In essence, simulation was found to be an accurate and viable means to conduct an ABC analysis; in fact, the output provides more complete information than could be achieved through other conventional analyses, which gives management more leverage with which to negotiate contractual reimbursements. Plenum Publishing Corporation, 2000 activity-based costing nationallicence animated simulation modeling nationallicence Glick Noah Department of Management Services, University of North Carolina Health Care System, Hedrick Bldg., Suite #2091, 211 Friday Center Dr., 27514, Chapel Hill, North Carolina aut Blackmore C. Department of Radiology, University of North Carolina at Chapel Hill, 27516, Chapel Hill, North Carolina aut Zelman William Department of Health Policy and Administration, University of North Carolina at Chapel Hill, School of Public Health, 27599, Chapel Hill, North Carolina aut Journal of Medical Systems Kluwer Academic Publishers-Plenum Publishers 24/2(2000-04-01), 77-89 0148-5598 24:2<77 2000 24 10916 https://doi.org/10.1023/A:1005564713255 text/html Onlinezugriff via DOI 1 research-article jats NATIONALLICENCE 856 40 https://doi.org/10.1023/A:1005564713255 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Glick Noah Department of Management Services, University of North Carolina Health Care System, Hedrick Bldg., Suite #2091, 211 Friday Center Dr., 27514, Chapel Hill, North Carolina aut NATIONALLICENCE 700 1- Blackmore C. Department of Radiology, University of North Carolina at Chapel Hill, 27516, Chapel Hill, North Carolina aut NATIONALLICENCE 700 1- Zelman William Department of Health Policy and Administration, University of North Carolina at Chapel Hill, School of Public Health, 27599, Chapel Hill, North Carolina aut NATIONALLICENCE 773 0- Journal of Medical Systems Kluwer Academic Publishers-Plenum Publishers 24/2(2000-04-01), 77-89 0148-5598 24:2<77 2000 24 10916 Metadata rights reserved Springer special CC-BY-NC licence nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-springer