Activity-based costing is an improved method for allocating overhead costs. Instead of using one factor for cost allocation, this new method focuses on different aspects of the production process and ...

Value in health care is defined as outcomes achieved per dollar spent, and understanding cost is critical to delivering high-value care. Traditional costing methods reflect charges rather than ...

By: J. Chirenda, B. Nhlema Simwaka, C. Sandy, K. Bodnar, S. Corbin, P. Desai, T. Mapako, S. Shamu, C. Timire, E. Antonio, A. Makone, A. Birikorang, T. Mapuranga, M ...

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 ...

Small businesses must learn to control costs wherever possible to increase their opportunities to make a profit. Business expenses can be divided into variable costs and fixed costs. Fixed costs ...