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  • September 2013
  • Case
  • HBS Case Collection

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

By: Robert S. Kaplan
  • Format:Print
  • | Language:English
  • | Pages:16
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Abstract

The case describes a pilot project on applying activity-based costing to measure the cost of treating patients. After an overview of Boston Children's Hospital and its local health care market environment, the case presents process maps and financial data relating to patients making office visits to a plastic surgeon for three different diagnoses. Students use the hospital's existing cost system and a proposed new system, based on time-driven activity-based costing, to calculate and compare costs and margins of the three types of office visits.

Keywords

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

Citation

Kaplan, Robert S. "Boston Children's Hospital: Measuring Patient Costs (Abridged)." Harvard Business School Case 914-407, September 2013.
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About The Author

Robert S. Kaplan

Accounting and Management
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Related Work

    • May 2017
    • Faculty Research

    Boston Children's Hospital Process Map Video

    By: Robert S. Kaplan and Mary Witkowski
Related Work
  • Boston Children's Hospital Process Map Video By: Robert S. Kaplan and Mary Witkowski
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