A 12-month study of the costs of 4877 nuclear medicine procedures at the Nuclear Medicine Unit (NMU) in a US teaching hospital was conducted. Costs (US$) were divided into general overhead costs, indirect costs, and direct costs. The cost per procedure, based on the traditional cost system, was averaged at $236.11. The application of ABC to costs was then carried out in 4 steps: 1) 2121 procedures from 6 major procedures were selected for analysis. 2) Activities associated with the procedures we...

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10.2.4 Use analytical techniques on data
14.1.5 Analyse performance data.

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