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.
Recommended Citation
Mendoza, Roberto; Martinez, Carlos; and Melgarejo, Mauricio A., "National League against Cancer of Guatemala" (2016). Scholarship and Professional Work - Business. 280.
https://digitalcommons.butler.edu/cob_papers/280
