![]() All cost elements are included, such as personnel, commodities, overhead, support personnel, etc. Compared to traditional costing, ABC/M follows the client through each step of the services received, rather than costing the activity on its own. How is ABC/M different from traditional costing?Īctivity-based costing is a costing method that identifies activities in an organization and tracks the actual consumption of each product and service for each activity. Track20 produces annual government FP expenditure estimates and began to obtain primary cost data at the facility level using the ABC/M approach. It has been used successfully in other health areas, including HIV.įP programs have historically had limited financial data for decision making around resource allocation and prioritization efforts, as well as around program implementation. The Activity-Based Costing and Management (ABC/M) approach can provide detailed cost data for FP programming. If available, timely, routinely-reported cost data can help inform decision-making processes through identifying potential efficiencies. However, large primary source costing studies take a long time, and by the time the results are available many times the results are outdated. Policymakers and partners involved in funding and managing health care programs require current information about how costs and utilization of different types of service delivery vary. Introduction to Activity-Based Costing and Management
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