Title

National League against Cancer of Guatemala

Document Type

Article

Publication Date

2016

Publication Title

Journal of Business Research

First Page

3886

Last Page

3891

DOI

http://dx.doi.org/10.1016/j.jbusres.2015.11.020

Abstract

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.

Rights

Version of record can be found through Elsevier.