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Lean Accounting inom sjukvården - Prototyping inom Time-Driven Activity-Based Costing på Skånes Universitetssjukhus

Uddemar, Sofia LU and Lütschg, Olivia LU (2013) FEKN90 20131
Department of Business Administration
Abstract
Purpose: The aim of the thesis is to create a prototype model for Time-Driven Activity-Based Costing (TD-ABC) within Lean Accounting, to study whether it can serve efficiently for cost and resource allocation within Skånes Universitetssjukhus (SUS) and compare TD-ABC with the existing costing method.

Methodology: To deepen our understanding of the subject we have chosen to observe a health care process within SUS. This will lead to a development of a TD-ABC prototype within Lean Accounting in the healthcare sector. This study will be executed as action research, since the existing research is limited on the subject. That way we contribute to the existing research by solving a practical problem at SUS.

Theoretical perspectives: The... (More)
Purpose: The aim of the thesis is to create a prototype model for Time-Driven Activity-Based Costing (TD-ABC) within Lean Accounting, to study whether it can serve efficiently for cost and resource allocation within Skånes Universitetssjukhus (SUS) and compare TD-ABC with the existing costing method.

Methodology: To deepen our understanding of the subject we have chosen to observe a health care process within SUS. This will lead to a development of a TD-ABC prototype within Lean Accounting in the healthcare sector. This study will be executed as action research, since the existing research is limited on the subject. That way we contribute to the existing research by solving a practical problem at SUS.

Theoretical perspectives: The theoretical perspectives of this study originate in cost allocation methods generally and within health care organisations. Then the development of Lean and Lean Accounting strategies are studied. This, in order to build a foundation to the analysis of whether TD-ABC could be efficient as a method within Lean Accounting as well as within healthcare.

Case study: The collection of empirical evidence consists of multiple sources of information like a collaborating project group with SUS, observations, access to internal databases as well as interviews. The observations have given us useful knowledge of the daily operations of the studied process. The project group and the interviews have contributed with important discussions improving the study. Finally, having access to the internal databases of the hospital has allowed us to access, analyse and evaluate large quantities of data.

Conclusions: This thesis concludes TD-ABC to be a suitable method for costing that contributes to a more just visualisation of the cost structures at SUS. In TD-ABC, the costs are illustrated in the actual value stream, which empowers employees to improve operations and enhances managements’ decision-making. This contributes to a greater focus on value stream efficiency, continuous improvements and identifies non value-adding activities. Therefore, TD-ABC represents a suitable model for costing within Lean and Lean Accounting. (Less)
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author
Uddemar, Sofia LU and Lütschg, Olivia LU
supervisor
organization
course
FEKN90 20131
year
type
H1 - Master's Degree (One Year)
subject
keywords
Sjukvård, Lean, Lean Accounting, TD-ABC, kostnadskalkylering Medical Care, Costing
language
Swedish
id
4003126
date added to LUP
2013-09-09 15:10:32
date last changed
2013-09-09 15:10:32
@misc{4003126,
  abstract     = {Purpose: The aim of the thesis is to create a prototype model for Time-Driven Activity-Based Costing (TD-ABC) within Lean Accounting, to study whether it can serve efficiently for cost and resource allocation within Skånes Universitetssjukhus (SUS) and compare TD-ABC with the existing costing method.

Methodology: To deepen our understanding of the subject we have chosen to observe a health care process within SUS. This will lead to a development of a TD-ABC prototype within Lean Accounting in the healthcare sector. This study will be executed as action research, since the existing research is limited on the subject. That way we contribute to the existing research by solving a practical problem at SUS.

Theoretical perspectives: The theoretical perspectives of this study originate in cost allocation methods generally and within health care organisations. Then the development of Lean and Lean Accounting strategies are studied. This, in order to build a foundation to the analysis of whether TD-ABC could be efficient as a method within Lean Accounting as well as within healthcare.

Case study: The collection of empirical evidence consists of multiple sources of information like a collaborating project group with SUS, observations, access to internal databases as well as interviews. The observations have given us useful knowledge of the daily operations of the studied process. The project group and the interviews have contributed with important discussions improving the study. Finally, having access to the internal databases of the hospital has allowed us to access, analyse and evaluate large quantities of data.

Conclusions: This thesis concludes TD-ABC to be a suitable method for costing that contributes to a more just visualisation of the cost structures at SUS. In TD-ABC, the costs are illustrated in the actual value stream, which empowers employees to improve operations and enhances managements’ decision-making. This contributes to a greater focus on value stream efficiency, continuous improvements and identifies non value-adding activities. Therefore, TD-ABC represents a suitable model for costing within Lean and Lean Accounting.},
  author       = {Uddemar, Sofia and Lütschg, Olivia},
  keyword      = {Sjukvård,Lean,Lean Accounting,TD-ABC,kostnadskalkylering Medical Care,Costing},
  language     = {swe},
  note         = {Student Paper},
  title        = {Lean Accounting inom sjukvården - Prototyping inom Time-Driven Activity-Based Costing på Skånes Universitetssjukhus},
  year         = {2013},
}