... of the “activities-based costing” (ABC) was viewed as a means to improve pricing, scheduling and machine configuration (MacArthur, 1992). The ABC methodology was developed by Cooper and Kaplan (1988a, b) as a more accurate a way to properly assign indirect costs, which have been an increasing proportion of total...

...Robert Capettini; Chee W. Chow; Alan H. McNamee Explains how activity‐based costing (ABC) can be applied to hospitals and outlines some previous research on its use and benefits. Reports a survey of US health administrators to establish their view of the cost hierarchy and uses the information...

... management and worker involvement. Offers a model of a “self‐perpetuating system of improvement” to continuously improve value added and decrease non‐value added activities, using activity‐based costing to develop the information needed for activity‐based management, just‐in‐time, total quality management...