publication . Article . 2007

Enhancing the ABC Cross

Euske, K.J.; Vercio, Alan;
Open Access
  • Published: 01 Jan 2007
The purpose of the ABC Cross was to portray both a cost and process view of an organization as simply as possible. Unfortunately, the model’s simplified form does not capture the real value of activity-based costing (ABC) for cost accounting that emerged in the mid-1980s. Here we present several ABC models that can help functional and process managers make better decisions.
Medical Subject Headings: health care economics and organizations
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