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Activity-based management: a tool to complement and quantify continuous quality improvement efforts
1Home Health Care Financial Management, Jeffersonville, PA, USA.
Abstract:
An activity-based cost management system provides a framework to integrate the disciplines of quality and cost management. The integration occurs through the development of performance measures that collectively measure operations with respect to internal and external customers. It is the measurement process that allows management staff to evaluate where they are, determine where they want to be, and set a course of action that closes the gap between the two.
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