References

• 1988Measure Costs Right: Make the Right Decisions1,061 cited
• 2012Time‐Driven Activity‐Based Costing819 cited
• 2002Profit priorities from activity based costing627 cited
• 2009Time-driven activity-based costing in an outpatient clinic environment: Development, relevance and managerial impact202 cited
• 1993Improving hospital cost accounting with activity-based costing166 cited
• 1996Activity-Based Costing for Hospitals151 cited
• 1997A new method of accurately identifying costs of individual patients in intensive care: the initial results113 cited
• 1995Applying activity-based costing to healthcare settings.76 cited
• 2004Drivers of cost system development in hospitals: results of a survey73 cited
• 2002Clinical Process Analysis and Activity-Based Costing at a Heart Center48 cited
• 2005Building an activity-based costing hospital model using quality function deployment and benchmarking43 cited
• 2012Applying Activity Based Costing (ABC) Method to Calculate Cost Price in Hospital and Remedy Services.40 cited
• 2009Process view and cost management of a new surgery technique in hospital40 cited
• 2007How Can Activity-Based Costing Methodology Be Performed as a Powerful Tool to Calculate Costs and Secure Appropriate Patient Care?40 cited