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J Nurs Adm. 1996 Dec;26(12):12-7.

Bridging the gap between finance and clinical operations with activity-based cost management.

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  • 1Storfjell Associates, Berrien Springs, MI, USA.


Activity-based cost management (ABCM) is an exciting management tool that links financial information with operations. By determining the costs of specific activities and processes, nurse managers accurately determine true costs of services more accurately than traditional cost accounting methods, and then can target processes for improvement and monitor them for change and improvement. The authors describe the ABCM process applied to nursing management situations.

[PubMed - indexed for MEDLINE]
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