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Using activity-based costing and theory of constraints to guide continuous improvement in managed care.
Manag Care Q. 1999 Winter; 7(1):1-10.MC

Abstract

Activity-based costing and the theory of constraints have been applied successfully in many manufacturing organizations. Recently, those concepts have been applied in service organizations. This article describes the application of activity-based costing and the theory of constraints in a managed care mental health and substance abuse organization. One of the unique aspects of this particular application was the integration of activity-based costing and the theory of constraints to guide process improvement efforts. This article describes the activity-based costing model and the application of the theory of constraint's focusing steps with an emphasis on unused capacities of activities in the organization.

Authors+Show Affiliations

Roybal H
American Psych Systems, Bethesda, MD, USA.
Baxendale SJ
No affiliation info available
Gupta M
No affiliation info available

MeSH

Cost AllocationHumansKentuckyManaged Care ProgramsMental Health ServicesOffice VisitsOrganizational InnovationPlanning TechniquesProcess Assessment, Health CareProgram EvaluationSubstance-Related DisordersTotal Quality ManagementUnited States

Pub Type(s)

Journal Article

Language

eng

PubMed ID

10350791

Citation

Roybal, H, et al. "Using Activity-based Costing and Theory of Constraints to Guide Continuous Improvement in Managed Care." Managed Care Quarterly, vol. 7, no. 1, 1999, pp. 1-10.
Roybal H, Baxendale SJ, Gupta M. Using activity-based costing and theory of constraints to guide continuous improvement in managed care. Manag Care Q. 1999;7(1):1-10.
Roybal, H., Baxendale, S. J., & Gupta, M. (1999). Using activity-based costing and theory of constraints to guide continuous improvement in managed care. Managed Care Quarterly, 7(1), 1-10.
Roybal H, Baxendale SJ, Gupta M. Using Activity-based Costing and Theory of Constraints to Guide Continuous Improvement in Managed Care. Manag Care Q. 1999;7(1):1-10. PubMed PMID: 10350791.
* Article titles in AMA citation format should be in sentence-case
TY - JOUR T1 - Using activity-based costing and theory of constraints to guide continuous improvement in managed care. AU - Roybal,H, AU - Baxendale,S J, AU - Gupta,M, PY - 1999/6/3/pubmed PY - 1999/6/3/medline PY - 1999/6/3/entrez SP - 1 EP - 10 JF - Managed care quarterly JO - Manag Care Q VL - 7 IS - 1 N2 - Activity-based costing and the theory of constraints have been applied successfully in many manufacturing organizations. Recently, those concepts have been applied in service organizations. This article describes the application of activity-based costing and the theory of constraints in a managed care mental health and substance abuse organization. One of the unique aspects of this particular application was the integration of activity-based costing and the theory of constraints to guide process improvement efforts. This article describes the activity-based costing model and the application of the theory of constraint's focusing steps with an emphasis on unused capacities of activities in the organization. SN - 1064-5454 UR - https://www.unboundmedicine.com/medline/citation/10350791/Using_activity_based_costing_and_theory_of_constraints_to_guide_continuous_improvement_in_managed_care_ L2 - https://medlineplus.gov/managedcare.html DB - PRIME DP - Unbound Medicine ER -