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The Transformed Map of a Recovering Management Accountant

Deming Institute

Manage a Living System, Not a Ledger” ), Johnson explains that better cost information, such as activity-based costing (ABC) , will not provide a long-term method of reducing manufacturing costs. The focus must be on managing work activities as components of an ecosystem.

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How to Design a Bundled Payment Around Value

Harvard Business Review

They agreed that this period would allow short-term surgical complications to emerge and be addressed within the bundle and that the recovery time would be sufficient to meaningfully measure patient outcomes. Two issues had to be addressed. The bundle incorporated the metrics in two ways.