Harvard Business Review

JUNE 30, 2016

In comparison to other methods (such as Six Sigma or activity-based costing), ZBB typically does not address operational excellence in core processes (marketing, sales, supply chain, procurement, manufacturing) or fundamental cost drivers such as portfolio complexity, organizational complexity, customer complaints, and quality issues.

Zero Based Budgeting 13

Zero Based Budgeting Budgeting Company Supply Chain 13

Harvard Business Review

OCTOBER 3, 2013

Such outcome-based guarantees and incentives are rare in traditional top-down bundled-payment contracts created without the input of frontline physicians. The Harvard Business School team helped the institute’s physicians and staff apply time-driven activity-based costing to measure the costs across the full cycle of care.

Insurance 9

Insurance Health Care How To Price 9

Harvard Business Review

OCTOBER 19, 2015

Both RI and HOI utilize time-driven activity-based costing (TDABC) to measure their costs across a patient’s care cycle. This knowledge helps HOI and RI negotiate or accept bundled payment contracts that cover all their expected costs for care delivery.

Health Care 8

Health Care Cost Activity Based Costing Metrics 8