Method of determining task costs for activity based costing...

Data processing: financial – business practice – management – or co – Automated electrical financial or business practice or... – Health care management

Reexamination Certificate

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C705S002000

Reexamination Certificate

active

07149700

ABSTRACT:
A method of carrying out activity based costing in a professional practice, such as a healthcare practice or hospital is provided. The costs of activities involving an operator are calculated based on the time the operators should be expected to spend on a task, and the cost overhead, particularly the payment, of the operator. This is achieved using a Pre-Determined Motion Time System such as the MOST® system. This allows the inherent profitability of a business operation to be established independent of the current employees, so that the profitability of the business processes themselves can be ascertained.

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Kjell B. Zandin, MOST® Work Measurement Systems; 2nd ed., revised and expanded, Chapters 1, 2, 6 and 9 and Appendix A, 1990.
Ralph M. Barnes, Motion and Time Study Design and Measurement of Work; Chapters 1-3, 7-14, 20-23, 27-30 and 36, 1980.

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