成本建模和基于活动的预算

"Outside of health care, the use of ABC has led managers in many organizations to reverse their thinking regarding which of their products are the most profitable. It is likely that similar conclusions would be reached in a hospital that undertakes an ABC effort. Indeed, in an era of shrinking resources for health care and intense negotiations between payers and providers, a hospital that does not have an ABC system could be putting its financial viability at considerable risk". - The Folly of Using RCCs and RVUs for Intermediate Product Costing, HFMA Magazine, April 2007, David W. Young

"We use IntelliMax to assist us in reviewing our prices including our contracts with Insurance companies and also to have a better understanding of the costs of our products and services."