Activity-based costing, or ABC, is a costing method that managers can use for internal cost reporting and decision making. While ABC isn't allowed for external financial reporting, companies may find ...

Activity-based costing is an improved method for allocating overhead costs. Instead of using one factor for cost allocation, this new method focuses on different aspects of the production process and ...

The COVID-19 pandemic has strained hospital revenue because of reduced patient volumes and expenses related to the virus. To improve their financial picture, organizations must make cost-reduction ...

Value in Health, the official journal of ISPOR - the professional society for health economics and outcomes research, announced today the publication of results of a study suggesting that time-driven ...

Data alone does not serve many useful purposes. Processed data, however, results in the creation of information and knowledge. In order to develop effective AI solutions, making objective, consistent, ...

Kaplan, R. S., and Steven R. Anderson. Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits. Boston: Harvard Business School Press, 2007.

Kaplan, Robert S., Ryan K. McBain, Gregory Jerome, Fernet Leandre, Micaela Browning, Jonathan Warsh, Mahek Shah, Peterson Abnis-Faure, Claire Pierre, Anna P. Fang ...