Costing practices in healthcare

Christopher Chapman*, Anja Kern, Aziza Laguecir

*Corresponding author for this work

Research output: Contribution to journalArticle (Academic Journal)peer-review

20 Citations (Scopus)


The rising cost of healthcare is a globally pressing concern. This makes detailed attention to the way inwhich costing is carried out of central importance. This article offers a framework for considering theinterdependencies between adominant elementof the contemporary healthcare context, i.e., Diagnosis Related Group (DRG) systems, and costing practices. DRG-based payment systems strongly influence costing practices in multipleways. Inparticular, settingDRGtariffs requires highly standardized costingpractices linked with specific skill sets from management accountants and brings other jurisdictions (e.g., clinical coding) to bear on costing practice. These factors contribute to the fragmentation of the jurisdiction of management accounting.

Original languageEnglish
Pages (from-to)353-364
Number of pages12
JournalAccounting Horizons
Issue number2
Publication statusPublished - 2014


  • Costing practices
  • DRG systems
  • Healthcare


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