Activity based costing in breast surgery

Using the example of a senological intervention as simple as a breast biopsy, the base of ABC (Activity Based Costing) is explained. The principle of ABC is not accountancy: This doesn't give an accurate image of the real costs or cost structure. An operational analysis of the intervention is made. All costs were calculated and evaluated on an Excel® spreadsheet. The conclusion states that a simple intervention generates a massive amount of overhead costs. Simple interventions require simple settings. Accountancy cannot be used as a base for management decisions. ABC is to be used in ABM (Activity Based Manageme…