Cost and Performance : Complements for Improvement

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dc.contributor.author Rouse, Antony en
dc.contributor.author Harrison, Julie en
dc.contributor.author Turner, Nicola en
dc.date.accessioned 2013-10-03T23:31:08Z en
dc.date.issued 2011 en
dc.identifier.citation Journal of Medical Systems 35(5):1-12 2011 en
dc.identifier.issn 0148-5598 en
dc.identifier.uri http://hdl.handle.net/2292/20882 en
dc.description.abstract Activity-based costing (ABC) and Data Envelopment Analysis (DEA) share similar views of resource consumption in the production of outputs. While DEA has a high level focus typically using aggregated data in the form of inputs and outputs, ABC is more detailed and oriented around very disaggregated data. We use a case study of immunisation activities in 24 New Zealand primary care practices to illustrate how DEA and ABC can be used in conjunction to improve performance analysis and benchmarking. Results show that practice size, socio-economic environment, parts of the service delivery process as well as regular administrative tasks are major cost and performance drivers for general practices in immunisation activities. It is worth noting that initial analyses of the ABC results, using contextual information and conventional methods of analysis such as regression and correlations, did not result in any patterns of significance. Reorganising this information using the DEA efficiency scores has revealed trends that make sense to practitioners and provide insights into where to place efforts for improvement en
dc.relation.ispartofseries Journal of Medical Systems en
dc.rights Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher. Details obtained from http://www.springer.com/open+access/authors+rights?SGWID=0-176704-12-683201-0 http://www.sherpa.ac.uk/romeo/search.php?issn=0148-5598 en
dc.rights.uri https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm en
dc.title Cost and Performance : Complements for Improvement en
dc.type Journal Article en
dc.identifier.doi 10.1007/s10916-010-9520-1 en
pubs.issue 5 en
pubs.begin-page 1 en
pubs.volume 35 en
dc.identifier.pmid 20703677 en
pubs.end-page 12 en
dc.rights.accessrights http://purl.org/eprint/accessRights/RestrictedAccess en
pubs.subtype Article en
pubs.elements-id 97701 en
pubs.org-id Business and Economics en
pubs.org-id Accounting and Finance en
pubs.org-id Graduate School of Management en
pubs.record-created-at-source-date 2010-09-01 en
pubs.dimensions-id 20703677 en


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