Using Time-Driven Activity-Based Costing to Establish a Tariff System for Home Health Care Services

Affiliation

• ¹ Adelaide Ippolito, PhD, consultant, Formez PA, Rome, Italy; Silvia Boni, Dr., head, Health Organization and Social Policy Unit, Formez PA, Rome; Ettore Cinque, professor of accounting, Second University of Naples, Italy, and former acting subcommissioner for health services, Campania Region, Italy; Annarita Greco, Dr., public servant, Health and Social Interventions Unit, Campania Region, Naples; and Salima Salis, Dr., coordinator, Campania Region Activities, Formez PA, Cagliari, Italy.