Activity Based Costing

Activity Based Costing

We are experts in Activity-Based Costing (ABC).
Over the last 30 years, our staff have implemented a huge array of ABC models deployed for a great number of reasons:
  • clinical and patient-level costing and ABF
  • support the development of cost weights and clinical classification
  • breakdown carbon footprint at a detailed product component level
  • driving shared service recovery models
  • driving cost management initiatives
  • underpinning SLA development and process re-engineering
  • We design ABC methodologies to enable organisations to visualise and critically examine their cost flows and support their decision processes. Some projects are one-off exercises, and others need to be embedded into the organisation's performance monitoring. Full-absorption models are common, but we understand the relative merits of pull-versus-push-versus-hybrid methodologies, and how they impact behaviour and support cost and profit structures.
    Much of our recent ABC work is a foundational component of large critical projects, for example, to guide decentralisation of clinical training or to provide the quantitative aspects of pricing in Australia's health and aged care systems.