National League against Cancer of Guatemala

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• 作者：Roberto Mendoza^a ; ^{roberto.mendoza@incae.edu" class="auth_mail" title="E-mail the corresponding author} ; Carlos Martí ; nez^b ; ^{carlos.martinez@mba2012.incae.edu" class="auth_mail" title="E-mail the corresponding author} ; Mauricio Melgarejo^c ; ^{mmelgare@butler.edu" class="auth_mail" title="E-mail the corresponding author}
• 关键词：Cost classification ; Activity based costing system ; Health service
• 刊名：Journal of Business Research
• 出版年：2016
• 出版时间：September 2016
• 年：2016
• 卷：69
• 期：9
• 页码：3886-3891
• 全文大小：1010 K

文摘

This case introduces students to the conceptual framework of the Activity Based Costing (ABC) system applied to a health service organization. The case was written by documenting a real situation faced by the controller of the National League against Cancer in Guatemala (LNNCG). The controller wanted to improve the costing system of the various units of the League, but focuses on those of the surgical and hospitalization divisions. Even though both areas were separate costing centers, they shared some significant costs. The case allows for an in-depth discussion of cost classifications, cost drivers, allocating rates, and the managerial implications of developing a new costing system.