Capettini, Robert; Chow, Chee W.; McNamee, Alan H. - In: Managerial Finance 24 (1998) 1, pp. 46-59
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 in a numerical example based on a radiology...