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This study applies the concept of Activity-Based Costing (ABC) to outpatient psychiatry. While focusing on activities, it may by be linked to process management. In hospitals, ABC has been used to analyze and control costs in the patient care chain. In psychiatric care, ABC can be used to provide a basis for prioritizing. Psychiatric outpatients at a medium-sized hospital in the western part of Sweden were the subject of the study. The results showed that anxiety syndrome was the most costly patient category (20 % of the total outpatient costs) within a group of 17 different categories. Other large categories were psychotic illness (15 %) and schizophrenia (11 %).

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