Minority Research Initiation Planning Grant: Development ofa Computerized Activity Based Costing (ABC) Model for Medical Care Facilities

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This planning grant is to develop a computerized activity based costing model which could be utilized by any medical care facility to determine the true cost of providing services. The developed software will enable the users to consider tangible and intangible costs and benefits associated with providing services offered by the medical care facility. Once the relevant literature has been evaluated and analyzed, a methodology for identifying all the activities performed in medical care facilities, and a means of tracing costs to these activities will be established. Then a list of various cost drivers will be generated to trace the cost of the activities to the cost objects.