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Developing a strategic cost management model : combininig the balanced scorecard and activity-based costing in the context of diabetes education

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dc.contributor.advisor Downey, Angela
dc.contributor.advisor Kelley, Helen
dc.contributor.author Venkatramanan, Atulya
dc.contributor.author University of Lethbridge. Faculty of Management
dc.date.accessioned 2008-02-27T21:30:30Z
dc.date.available 2008-02-27T21:30:30Z
dc.date.issued 2006
dc.identifier.uri http://hdl.handle.net/10133/582
dc.description viii, 93 leaves : ill. ; 29 cm. en
dc.description.abstract The study presents the development of a strategic cost management model that combines activity-based costing (ABC) with principles of the balanced scorecard (BSC). The purpose of the combined ABC/BSC model is to provide cost information that could be used to evaluate strategy implementation, monitor premises underlying strategy that may need to be revised, and provide a strategic perspective to operational decisions. While ABC provides activity-specific cost information, the BSC framework of different performance perspectives (or activity dimensions) provides structure to data collection and organization, and facilitates strategic analysis. The model is applied in the healthcare context of a diabetes client education program, and the study includes a list of activities, activity drivers, and cost drivers for Type-2 diabetes education. It also provides a summary of costs per client category and proportion of resources consumed by different activity dimensions for a specific program. en
dc.language.iso en_US en
dc.publisher Lethbridge, Alta. : University of Lethbridge, Faculty of Management, 2006 en
dc.relation.ispartofseries Project (University of Lethbridge. Faculty of Management) en
dc.subject Strategic planning en
dc.subject Diabetes -- Study and teaching -- Costs en
dc.subject Activity-based costing en
dc.title Developing a strategic cost management model : combininig the balanced scorecard and activity-based costing in the context of diabetes education en
dc.type Technical Report en
dc.publisher.faculty Management en


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