Activity-Based Costing Approach for Detecting Inefficiencies of Healthcare Processes

This paper presents a case study on the implementation of an activity-based costing (ABC) approach for detecting inefficiencies of healthcare processes. The study highlights the role of ABC as a management tool for supporting decision-making processes and identifying reengineering paths. The paper also discusses the barriers related to a pre-existing accounting system based on cost centres that can hinder the implementation of the BPM-ABC model.