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  • March 2012 (Revised January 2013)
  • Case
  • HBS Case Collection

Boston Children's Hospital: Measuring Patient Costs

By: Robert S. Kaplan, Mary L. Witkowski and Jessica A. Hohman
  • Format:Print
  • | Language:English
  • | Pages:28
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Abstract

The case describes two pilot projects on applying activity-based costing to measuring the cost of treating patients. It presents process maps and financial data relating to the processes used during (1) an office visit to a plastic surgeon for three different diagnoses and (2) application and removal of three different casts in the orthopedic cast room. Students calculate and compare the costs and margins of the three procedures at the two different sites using the hospital's existing cost system and a proposed new system based on time-driven activity-based costing.

Keywords

Health Care; Time-Driven Activity-Based Costing; Costing; Hospitals; Activity Based Costing and Management; Mathematical Methods; Health Industry

Citation

Kaplan, Robert S., Mary L. Witkowski, and Jessica A. Hohman. "Boston Children's Hospital: Measuring Patient Costs." Harvard Business School Case 112-086, March 2012. (Revised January 2013.)
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About The Author

Robert S. Kaplan

Accounting and Management
→More Publications

Related Work

    • June 2013
    • Faculty Research

    Boston Children's Hospital: Measuring Patient Costs

    By: Robert S. Kaplan
    • March 2012 (Revised January 2013)
    • Faculty Research

    Boston Children's Hospital: Measuring Patient Costs

    By: Robert S. Kaplan, Mary L. Witkowski and Jessica A. Hohman
    • June 2013
    • Faculty Research

    Boston Children's Hospital Assignment Worksheet

    By: Robert S. Kaplan
    • September 2013
    • Faculty Research

    Boston Children's Hospital: Measuring Patient Costs (Abridged)

    By: Robert S. Kaplan
    • May 2017
    • Faculty Research

    Boston Children's Hospital Process Map Video

    By: Robert S. Kaplan and Mary Witkowski
Related Work
  • Boston Children's Hospital: Measuring Patient Costs By: Robert S. Kaplan
  • Boston Children's Hospital: Measuring Patient Costs By: Robert S. Kaplan, Mary L. Witkowski and Jessica A. Hohman
  • Boston Children's Hospital Assignment Worksheet By: Robert S. Kaplan
  • Boston Children's Hospital: Measuring Patient Costs (Abridged) By: Robert S. Kaplan
  • Boston Children's Hospital Process Map Video By: Robert S. Kaplan and Mary Witkowski
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