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  • Title: The impact of activity based cost accounting on health care capital investment decisions.
    Author: Greene JK, Metwalli A.
    Journal: J Health Care Finance; 2001; 28(2):50-64. PubMed ID: 11794757.
    Abstract:
    For the future survival of the rural hospitals in the U.S., there is a need to make sound financial decisions. The Activity Based Cost Accounting (ABC) provides more accurate and detailed cost information to make an informed capital investment decision taking into consideration all the costs and revenue reimbursement from third party payors. The paper analyzes, evaluates and compares two scenarios of acquiring capital equipment and attempts to show the importance of utilizing the ABC method in making a sound financial decision as compared to the traditional cost method.
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