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  • April 2016 (Revised May 2016)
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Hôpital Universitaire de Mirebalais, Partners In Health in Haiti

By: Robert S. Kaplan, Bipin Mistry and Karla Bertrand
  • Format:Print
  • | Language:English
  • | Pages:25
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Abstract

The case describes the application of Time-Driven Activity-Based Costing (TDABC) at a new tertiary hospital, operated by Partners in Health in Mirebelais, Haiti. A project team mapped the clinical processes for use in estimating the direct costs of personnel, equipment, and facilities for obstetric and breast cancer care. The accurate cost information revealed opportunities to optimize resource utilization and reduce costs by establishing more efficient sterilization procedures and task-shifting administrative responsibilities away from high-cost physicians. It would also potentially be used for budgeting and to propose new payment models with Haiti's Ministries of Health and Finance.

Keywords

Time-Driven Activity-Based Costing; Activity Based Costing and Management; Cost Accounting; Developing Countries and Economies; Health Care and Treatment; Health Industry; Haiti

Citation

Kaplan, Robert S., Bipin Mistry, and Karla Bertrand. "Hôpital Universitaire de Mirebalais, Partners In Health in Haiti." Harvard Business School Case 116-041, April 2016. (Revised May 2016.)
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About The Author

Robert S. Kaplan

Accounting and Management
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Related Work

    • April 2016 (Revised May 2016)
    • Faculty Research

    Hôpital Universitaire de Mirebalais, Partners In Health in Haiti

    By: Robert S. Kaplan, Bipin Mistry and Karla Bertrand
Related Work
  • Hôpital Universitaire de Mirebalais, Partners In Health in Haiti By: Robert S. Kaplan, Bipin Mistry and Karla Bertrand
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