An Example of Activity Based Costing of Treatment Programs

Abstract

We introduce a new tool that can be used for estimating number, length of time, and nature of services patient receive in drug treatment programs. While the field has made significant progress in standardizing the collection of expenditure data, little progress has been made on creating a standard measure for estimating program activities and census. We report on a method of estimating program activities.

Keywords:

• Activity based costing
• cost analysis
• cost of counseling
• cost of visit
• economic analysis
• pricing
• questionnaire
• substance abuse treatment
• work diary

Notes

The questionnaire presented in this document is in public domain and can be copied and used without additional permission.