The Efficacy of Activity Based Accounting Techniques for Targeted Case Management in Outpatient Settings: A Case Study in Predicting Financial Risk to a Nonprofit Community Health Service Provider Prompted by Public Policy Change

Elizabeth Gammon & Cotton P. Anne
This study illustrates how activity based costing (ABC) techniques facilitate the forecast of the financial impact of proposed policy changes. This study was designed to predict the impact of a new reimbursement model on a nonprofit community health service provider in Maryland where a public policy change transitioned nonprofit service reimbursement from capitation to targeted case management. We used ABC accounting techniques to create a workload model using self-report time study data, caseload analysis, and...
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