WO2000072211A8 - Method of activity based costing - Google Patents

Method of activity based costing

Info

Publication number
WO2000072211A8
WO2000072211A8 PCT/US2000/014096 US0014096W WO0072211A8 WO 2000072211 A8 WO2000072211 A8 WO 2000072211A8 US 0014096 W US0014096 W US 0014096W WO 0072211 A8 WO0072211 A8 WO 0072211A8
Authority
WO
WIPO (PCT)
Prior art keywords
profitability
operators
operator
costs
activity based
Prior art date
Application number
PCT/US2000/014096
Other languages
French (fr)
Other versions
WO2000072211A2 (en
Inventor
Michael Munoz
Oksan Emre
Original Assignee
Whittier Group Inc
Priority date (The priority date is an assumption and is not a legal conclusion. Google has not performed a legal analysis and makes no representation as to the accuracy of the date listed.)
Filing date
Publication date
Application filed by Whittier Group Inc filed Critical Whittier Group Inc
Priority to AU70510/00A priority Critical patent/AU7051000A/en
Publication of WO2000072211A2 publication Critical patent/WO2000072211A2/en
Publication of WO2000072211A8 publication Critical patent/WO2000072211A8/en

Links

Classifications

    • G—PHYSICS
    • G06—COMPUTING; CALCULATING OR COUNTING
    • G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q10/00—Administration; Management
    • G06Q10/06—Resources, workflows, human or project management; Enterprise or organisation planning; Enterprise or organisation modelling
    • G—PHYSICS
    • G06—COMPUTING; CALCULATING OR COUNTING
    • G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q10/00—Administration; Management
    • G06Q10/06—Resources, workflows, human or project management; Enterprise or organisation planning; Enterprise or organisation modelling
    • G06Q10/063—Operations research, analysis or management
    • G06Q10/0633—Workflow analysis
    • G—PHYSICS
    • G06—COMPUTING; CALCULATING OR COUNTING
    • G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q10/00—Administration; Management
    • G06Q10/06—Resources, workflows, human or project management; Enterprise or organisation planning; Enterprise or organisation modelling
    • G06Q10/063—Operations research, analysis or management
    • G06Q10/0637—Strategic management or analysis, e.g. setting a goal or target of an organisation; Planning actions based on goals; Analysis or evaluation of effectiveness of goals
    • G06Q10/06375—Prediction of business process outcome or impact based on a proposed change
    • G—PHYSICS
    • G06—COMPUTING; CALCULATING OR COUNTING
    • G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q10/00—Administration; Management
    • G06Q10/10—Office automation; Time management
    • G—PHYSICS
    • G16—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR SPECIFIC APPLICATION FIELDS
    • G16H—HEALTHCARE INFORMATICS, i.e. INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR THE HANDLING OR PROCESSING OF MEDICAL OR HEALTHCARE DATA
    • G16H40/00—ICT specially adapted for the management or administration of healthcare resources or facilities; ICT specially adapted for the management or operation of medical equipment or devices
    • G16H40/20—ICT specially adapted for the management or administration of healthcare resources or facilities; ICT specially adapted for the management or operation of medical equipment or devices for the management or administration of healthcare resources or facilities, e.g. managing hospital staff or surgery rooms

Abstract

L'invention concerne un procédé d'établissement de coûts en fonction des activités dans un cadre professionnel, tel que les soins de santé ou un milieu hospitalier. Les coûts des activités impliquant un opérateur sont calculés en fonction de l'estimation du temps passé par des opérateurs sur une tâche, et des frais généraux permanents, notamment le paiement de l'opérateur. Pour ce faire, on utilise un Système d'analyse des temps de mouvements, tel que le système MOST3. On peut ainsi établir la rentabilité inhérente d'une opération professionnelle indépendamment des opérateurs qui l'exécute, de sorte que la rentabilité des processus de travail eux-mêmes puisse être déterminée.The invention relates to a method of establishing costs as a function of activities in a professional context, such as healthcare or a hospital environment. The costs of activities involving an operator are calculated based on the estimate of the time spent by operators on a task, and on permanent overheads, in particular the operator's payment. To do this, we use a Movement Time Analysis System, such as the MOST3 system. We can thus establish the inherent profitability of a professional operation independently of the operators who execute it, so that the profitability of the work processes themselves can be determined.

PCT/US2000/014096 1999-05-21 2000-05-19 Method of activity based costing WO2000072211A2 (en)

Priority Applications (1)

Application Number Priority Date Filing Date Title
AU70510/00A AU7051000A (en) 1999-05-21 2000-05-19 Method of activity based costing

Applications Claiming Priority (2)

Application Number Priority Date Filing Date Title
US09/316,725 1999-05-21
US09/316,725 US7149700B1 (en) 1999-05-21 1999-05-21 Method of determining task costs for activity based costing models

Publications (2)

Publication Number Publication Date
WO2000072211A2 WO2000072211A2 (en) 2000-11-30
WO2000072211A8 true WO2000072211A8 (en) 2001-11-29

Family

ID=23230374

Family Applications (1)

Application Number Title Priority Date Filing Date
PCT/US2000/014096 WO2000072211A2 (en) 1999-05-21 2000-05-19 Method of activity based costing

Country Status (3)

Country Link
US (1) US7149700B1 (en)
AU (1) AU7051000A (en)
WO (1) WO2000072211A2 (en)

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Also Published As

Publication number Publication date
AU7051000A (en) 2000-12-12
WO2000072211A2 (en) 2000-11-30
US7149700B1 (en) 2006-12-12

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