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Concept information

social science subjects > health and social care > health care management > accounting and activity-based costing > activity-based costing
social science subjects > business and management > finance > activity-based costing
... > social science subjects > business and management > finance > financial management > accounting (finance) > international accounting > cost accounting > costing > activity-based costing
... > social science subjects > business and management > finance > financial management > accounting (finance) > management accounting > cost accounting > costing > activity-based costing

Preferred term

activity-based costing  

Definition

  • Activity-based costing (ABC) can provide health care professionals with the necessary information to address the critical questions required to manage any organization. ABC is based on the very simple, yet very powerful, principles that activities consume resources and services use the output of these activities. [Source: Encyclopedia of Health Care Management; Activity-Based Costing]

Broader concept

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URI

http://data.loterre.fr/ark:/67375/N9J-VXL2LJHP-3

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