...Chia-Ching Cho; AnAn Chiu; Shaio Yan Huang; Shuen-Zen Liu Purpose As the rise in expenditures will be even faster when the baby-boom generation soon reaches healthcare-dependent ages, healthcare providers are facing cost management decision of achieving superior performance. Taiwan provides...

..., however, managers have virtually ignored the cost management system. Activity‐based management (ABM) is a system that incorporates many of the concepts of strategic management reengineering and applies them to cost management. ABM consists of two viewpoints: a cost view and a process view. ABM is both...

...John C. Groth; Michael R. Kinney The value of a company is a function of many variables. Costs are of special importance since managers can influence costs. Success at cost management has a phenomenal effect on value because of the relationships between costs, business risk, financial risk...