Harvard Business Review

JUNE 30, 2016

Traditional ZBB implementations focus almost exclusively on simple SG&A , in part because SG&A benchmark data is far more readily attainable than are relevant data from the core functions of comparable companies. It was apparent that others in the company shared this view.

Zero Based Budgeting 9

Zero Based Budgeting Budgeting Supply Chain Company 9

Harvard Business Review

OCTOBER 22, 2015

In the last six years, a Harvard Business School team has worked with dozens of health care organizations to help them understand the true costs of their treatments for many medical conditions. One of the team’s central findings is that TDABC cannot be delegated to the finance function. Select a project team.

Mayo 8

Mayo Health Care Committee Project 8

Harvard Business Review

OCTOBER 19, 2015

Both RI and HOI utilize time-driven activity-based costing (TDABC) to measure their costs across a patient’s care cycle. This knowledge helps HOI and RI negotiate or accept bundled payment contracts that cover all their expected costs for care delivery.

Health Care 8

Health Care Cost Activity Based Costing Metrics 8