Question: Have you compared the step-down method to more dynamic systems like Activity-Based Costing (ABC)? ABC may provide greater accuracy by linking costs to specific activities.

Have you compared the step-down method to more dynamic systems like Activity-Based Costing (ABC)? ABC may provide greater accuracy by linking costs to specific activities. For example, it could allocate IT costs based on the number of support tickets resolved by each department. Why should hospitals adopt ABC over traditional models, especially with tight budgets?

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