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The Mayo Clinic Model for Running a Value-Improvement Program

Harvard Business Review

These efforts were part of the providers’ quest to increase the value of their care delivery — in other words, achieve better outcomes at the lowest-possible cost. One of the team’s central findings is that TDABC cannot be delegated to the finance function. select a project team with the right skill sets.

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Case Study: When to Drop an Unprofitable Customer

Harvard Business Review

I'm flattered by such an august delegation," Steve said. The lack of traceability and transparency extended to the costs for specialized equipment that was used only for particular products or customers. Tommy, an avid reader of the business literature, wanted Egan to adopt an activity-based costing , or ABC, approach.