The Efficacy of Activity Based Accounting Techniques for Targeted Case Management in Outpatient Settings: A Case Study in Predicting Financial Risk to a Nonprofit Community Health Service Provider Prompted by Public Policy Change

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dc.contributor.authorGammon, Elizabeth
dc.contributor.authorP. Anne, Cotton
dc.date.accessioned2018-03-13T12:46:50Z
dc.date.available2018-03-13T12:46:50Z
dc.date.issued2016
dc.description.abstractThis study illustrates how activity based costing (ABC) techniques facilitate the forecast of the financial impact of proposed policy changes. This study was designed to predict the impact of a new reimbursement model on a nonprofit community health service provider in Maryland where a public policy change transitioned nonprofit service reimbursement from capitation to targeted case management. We used ABC accounting techniques to create a workload model using self-report time study data, caseload analysis, and an analysis of the available work hours to project staffing needs. We developed a list of 69 activity codes used by 246 case managers to record 143,326 time entries on work they performed for 11,633 unique clients. Analysis reveals that the proposed reimbursement policy would result in an annual deficit of $8,468,825, therefore posing an unacceptable financial risk for this agency. Identifying such financial risks can help organizations proactively address the financial viability in an era of innovative payment methodologies.en_US
dc.format.extent12 pagesen_US
dc.genrejournal articlesen_US
dc.identifierdoi:10.13016/M2PV6B86C
dc.identifier.citationGammon, E., Cotton P.A., (2016). The Efficacy of Activity Based Accounting Techniques for Targeted Case Management in Outpatient Settings: A Case Study in Predicting Financial Risk to a Nonprofit Community Health Service Provider Prompted by Public Policy Change. Journal of Health Care Finance.en_US
dc.identifier.urihttp://hdl.handle.net/11603/7857
dc.language.isoen_USen_US
dc.publisherJournal of Health Care Financeen_US
dc.relation.isAvailableAtUniversity of Baltimore
dc.subjectCommunity Health Servicesen_US
dc.subjectFinancial Managementen_US
dc.subjectActivity Based Costingen_US
dc.subjectNonprofit Organizationsen_US
dc.subjectResource Coordination Staffingen_US
dc.subjectTargeted Case Managementen_US
dc.subjectCostingen_US
dc.subjectWorkloaden_US
dc.titleThe Efficacy of Activity Based Accounting Techniques for Targeted Case Management in Outpatient Settings: A Case Study in Predicting Financial Risk to a Nonprofit Community Health Service Provider Prompted by Public Policy Changeen_US
dc.typeTexten_US

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