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| Author: | West, T. D. West, D. A. |
| Title: | Applying ABC to healthcare (Kostenrechnungssystem) |
| Journal: | Management Accounting (US)
1997 : FEB, VOL. 78:8, p. 22,24-26,28-30,32-33 |
| Index terms: | |
| Freeterms: | GESUNDHEITSWESEN, KOSTENRECHNUNG |
| Language: | eng |
| Abstract: | As a result of its successful application in manufacturing, activity-based costing is now being applied in service industries. In an area of managed care, one industry that needs accurate costing methods to survive is the healthcare sector, as illustrated in this case study of an ABC application at a dialysis clinic. |
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