... corporation to compare its traditional, or functional-based, cost allocation method with that of the recently developed DBC and MDBC models. Design/methodology/approach A Fortune 500 company provided one month of production data for a particular, key machine within its manufacturing process. The data were...

... improve pricing and product mix decisions but could also enhance profitability by facilitating the management of activities and elimination of waste at all levels of the cost hierarchy, i.e. continuous improvement of processes. Activity‐based costing Cost allocation Hospitals Kaizen Management...