BPMJ 11 2013 0144

Topics: Cost accounting, Costs, Management accounting Pages: 27 (11961 words) Published: February 12, 2015
Business Process Management Journal
An activity-based costing approach for detecting inefficiencies of healthcare processes
Lorella Cannavacciuolo Maddalena Illario Adelaide Ippolito Cristina Ponsiglione

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Lorella Cannavacciuolo Maddalena Illario Adelaide Ippolito Cristina Ponsiglione , (2015),"An activitybased costing approach for detecting inefficiencies of healthcare processes", Business Process Management Journal, Vol. 21 Iss 1 pp. 55 - 79

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An activity-based costing
approach for detecting
inefficiencies of healthcare
processes
Downloaded by UNIVERSITY OF HUDDERSFIELD At 08:00 11 February 2015 (PT)

Lorella Cannavacciuolo
Department of Industrial Engineering, University of Naples Federico II, Naples, Italy

Detecting
inefficiencies
of healthcare
processes
55
Received 25 November 2013
Revised 28 February 2014
Accepted 17 March 2014

Maddalena Illario
Translational Medical Sciences, University of Naples Federico II, Naples, Italy

Adelaide Ippolito
Research and Development Board, Federico II University, Naples, Italy, and

Cristina Ponsiglione
Department of Industrial Engineering, Federico II University, Naples, Italy Abstract
Purpose – The purpose of this paper is to set out a methodological framework to investigate how the integration of an activity-based costing (ABC) logic into the pre-existent accounting system supports healthcare organizations...

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