Activity Based Costing Finance Innovation 
Harvard Business Review
OCTOBER 14, 2013
To obtain an understanding of the costs, the center is applying a combination of two management tools: process mapping from industrial engineering and activity-based costing from accounting. Specifically, the center wants estimates of: The costs of caring for groups of patients with similar conditions.
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. One of the team’s central findings is that TDABC cannot be delegated to the finance function. Test process-improvement suggestions.
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