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Activity-Based Costing Whitepaper

65% of health organizations that implement Activity-Based Costing
benefit from higher net operating profit margins and substantially improved financial and clinical outcomes.

As defined for healthcare as an approach to determining the costs associated with providing patient care (case costing) or clinical service lines (groups of similar patients), ABC provides enhanced understanding of overhead costs with detailed insights to cost drivers, such as cost per minute in the Operating Room or nursing unit transfers.

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