Activity-based costing, or ABC, is a costing method that managers can use for internal cost reporting and decision making. While ABC isn't allowed for external financial reporting, companies may find ...

The COVID-19 pandemic has strained hospital revenue because of reduced patient volumes and expenses related to the virus. To improve their financial picture, organizations must make cost-reduction ...

Value in Health, the official journal of ISPOR - the professional society for health economics and outcomes research, announced today the publication of results of a study suggesting that time-driven ...

Cooper, Robin, and Robert S. Kaplan. "Yamatake-Honeywell Company, Ltd.: Activity-Based Costing System TN." Harvard Business School Teaching Note 195-107, October 1994.

Small-business owners have many options when choosing a manufacturing accounting system. While some systems are more suited for internal decision making, others are made for external financial ...

Cooper, Robin, Takeo Yoshikawa, and Robert S. Kaplan. "Yamatake-Honeywell Company, Ltd.: Activity-Based Costing System." Harvard Business School Case 195-106, October ...