Activity Based Costing Benchmarking Leadership 
Harvard Business Review
JUNE 30, 2016
Traditional ZBB implementations focus almost exclusively on simple SG&A , in part because SG&A benchmark data is far more readily attainable than are relevant data from the core functions of comparable companies. It was apparent that others in the company shared this view.
Harvard Business Review
OCTOBER 22, 2015
These efforts were part of the providers’ quest to increase the value of their care delivery — in other words, achieve better outcomes at the lowest-possible cost. Each Mayo Clinic value-improvement project must: gain senior leadership support, including an approved charter. Gain senior leadership support.
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