The Beaumont Enterprise

Activity-Based Costing vs. Absorption Costing for Decision Making

Analyzing costs can help companies make strategic, financially sound decisions. Activity-based costing and absorption costing are two popular accounting methods that companies employ when evaluating ...
ascopubs.org

Time-Driven Activity-Based Costing: A Comparative Cost Analysis of Whole-Breast Radiotherapy Versus Balloon-Based Brachytherapy in the Management of Early-Stage Breast Cancer

Traditional costing methods that use ratios of cost-to-charges (RCC) or relative value units (RVU) rely on invalid assumptions. Time-driven activity-based costing (TDABC) is a bottom-up accounting ...
Diginomica

ABC - learn the untapped potential of activity-based costing in healthcare finance

Perhaps no industry has undergone more tumult in the past 24 months than healthcare, where the CFO's role is changing faster than ever. As health facilities and provider networks emerge from the COVID ...
Harvard Business School

Health System Perspective on Cost for Delivering a Decision Aid for Prostate Cancer Using Time-Driven Activity-Based Costing

Ho, David R., Robert S. Kaplan, Jonathan Bergman, David F. Penson, Benjamin Waterman, Kristin C. Williams, Jefersson Villatoro, Lorna Kwan, and Christopher S. Saigal. "Health System Perspective on ...
Harvard Business School

Determining Variable Costs in the Acute Urolithiasis Cycle of Care Through Time-driven Activity-based Costing

McClintock, Tyler R., David F. Friedlander, Aiden Y. Feng, Mahek A. Shah, Daniel J. Pallin, Steven L. Chang, Angela M. Bader, Thomas W. Feeley, Robert S. Kaplan, and ...