Term: Top-Down Costing

Glossary Definition

Last Updated: 2005-11-28

Definition:

Costing approach that starts at the top with total cost and then allocates it down to a measure of output.

Related concepts 

• Hospital Costing in the 1990's

Related terms 

• Costing Methods
• Micro-Costing
• Standard Costs
• Therapeutic Interchange Policy

References 

• Jacobs P, Shanahan M, Roos NP, Farnworth M. Cost List for Manitoba Health Services. Winnipeg, MB: Manitoba Centre for Health Policy and Evaluation, 1999. [Report] [Summary] (View)