accounting and activity-based costing
type: Concept
narrower: activity-based costing

activity-based costing
type: Concept
broader: finance
broader: costing
broader: accounting and activity-based costing
definition: Activity-based costing (ABC) can provide health care professionals with the necessary information to address the critical questions required to manage any organization. ABC is based on the very simple, yet very powerful, principles that activities consume resources and services use the output of these activities. [Source: Encyclopedia of Health Care Management; Activity-Based Costing]

concepts
type: Collection
type: ConceptGroup
member: activity-based costing

costing
type: Concept
narrower: activity-based costing

finance
type: Concept
narrower: activity-based costing