Enhancing the ABC Cross

Article OPEN
Euske, K.J.; Vercio, Alan;
(2007)
  • Subject:
    mesheuropmc: health care economics and organizations

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 mi... View more
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