Supplement | HBS Case Collection | May 2017

Boston Children's Hospital Process Map Video

by Robert S. Kaplan and Mary Witkowski

Abstract

The 13 minute video simulates a discussion among orthopedic surgeons and cast room technicians about the processes and resources used when applying long leg casts for patients. The video should be used when teaching Boston Children’s Hospital (Abridged) case, #914-407, or the unabridged case, Boston Children’s Hospital: Measuring Patient Costs, #112-086. The video allows students to create a time-driven activity-based costing (TDABC) process map for two types of leg casts. Students should view the video when preparing the case. The instructor can elicit the process map, in real time, on a blackboard or white board, using 5-10 minutes of class time. The teaching goals are for students to learn that process maps – the key component in a TDABC model - are not difficult to create, and what appropriate level of detail and precision is required for a TDABC process map.

Keywords: Activity based costing; Healthcare Costing; Process Maps; Activity Based Costing and Management; Health Care and Treatment;

Citation:

Kaplan, Robert S., and Mary Witkowski. "Boston Children's Hospital Process Map Video." Harvard Business School Multimedia/Video Supplement 117-703, May 2017.