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dc.coverage.spatialLONDON
dc.creatorNeriz, Liliana
dc.creatorNunez, Alicia
dc.creatorRamis, Francisco
dc.date.accessioned2017-04-27T18:50:04Z
dc.date.available2017-04-27T18:50:04Z
dc.date.issued2014
dc.identifier.issn1472-6963
dc.identifier.urihttp://hdl.handle.net/10533/197013
dc.description.abstractBackground: In Chile, the use of costing systems in the public sector is limited. The Ministry of Health requires hospitals to manage themselves with the aim of decentralizing health care services and increasing their quality. However, self-management with a lack of accounting information is almost impossible. On the other hand, nutrition department costs have barely been studied before, and there are no studies specifically for activity based costing (ABC) systems. ABC focuses on the process and traces health care activities to gain a more accurate measurement of the object costs and the financial performance of an organization. Method: This paper uses ABC in a nutrition unit of a public hospital of high complexity to determine costs associated with the different meals for inpatients. The paper also provides an activity based management (ABM) analysis for this unit. Results: The results show positive effects on the reduction of costs for the nutrition department after implementing ABC/ABM. Therefore, there are opportunities to improve the profitability of the area and the results could also be replicated to other areas in the hospital. ABC shed light on the amount of nutritionist time devoted to completing paperwork, and as a result, system changes were introduced to reduce this burden and allow them to focus on more relevant activities. Additional efficiencies were achieved through the elimination of non-value adding activities and automation of reports. ABC reduced the cost of the nutrition department and could produce similar results in other areas of the hospital. Conclusions: This is a practical application of a financial management tool, ABC, which would be useful for hospital managers to reduce costs and improve the management of the unit. This paper takes ABC and examines its use in an area, which has had little exposure to the benefits of this tool.
dc.language.isoENG
dc.publisherBIOMED CENTRAL LTD
dc.relationinstname: Conicyt
dc.relationreponame: Repositorio Digital RI2.0
dc.relationinstname: Conicyt
dc.relationreponame: Repositorio Digital RI2.0
dc.titleA cost management model for hospital food and nutrition in a public hospital
dc.typeArticulo
dc.bibliographicCitation.endpage542
dc.identifier.folioD04I1168
dc.country.isoGBR
dc.description.citasisi0
dc.description.conicytprogramFONDEF
dc.description.emailanunez@fen.uchile.cl
dc.description.investmentarticleFONDEF [D04I1168]
dc.identifier.isiWOS:000348421000001
dc.relation.projectidinfo:eu-repo/grantAgreement/Fondef/D04I1168
dc.relation.setinfo:eu-repo/semantics/dataset/hdl.handle.net/10533/93477
dc.rights.driverinfo:eu-repo/semantics/openAccess
dc.title.journalBMC HEALTH SERVICES RESEARCH
dc.title.journalabbreviationBMC Health Serv. Res.
dc.type.driverinfo:eu-repo/semantics/article
dc.description.shortconicytprogramFONDEF
dc.identifier.eissn0
dc.description.agradThis research was supported by a FONDEF research grant (Award Number D04I1168). We also acknowledge the Guillermo Grant Benavente Hospital that granted access to all the required information and gave us permission to carry out this study.
dc.type.openaireinfo:eu-repo/semantics/publishedVersion


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