Introducing Activity-Based Costing in Farm Management: The Design of the FarmBO System

Recent research indicates that farm managers do not rely on adequate informative support in their decision making processes. This paper proposes a model of a Farm Management Information System which integrates the Activity-Based Costing approach. In describing the design and development of the “FarmBO” system, it provides a detailed functional requirement definition and the description of a working system prototype. The solution is designed to show the impact of general costs on the different crops, allocating them on the basis of the production cycle complexity. It includes a report section directly linked to the database which provides crop balance sheets and simulations in terms of what-if analyses. The system allows farm managers to 1) analyze deviations between budgeted and actual costs; 2) compare crop balance sheets across different years; 3) perform sensitivity analyses. This work accounts for prototype validation in two farms and discuss results and possible developments

Linking Cost Control to Cost Management in Healthcare Services: An Analysis of Three Case Studies

The issue of healthcare costs has become increasingly problematic over the years. This chapter summarizes the problems faced by hospitals when measuring the costs of healthcare treatments, explaining how an Activity Based Costing (ABC) framework can be successfully adopted in healthcare settings. After describing the theoretical foundations of cost control and cost management, the chapter continues with the analysis of three real-life applications of ABC in a hospital, drawn from the process analysis and activity-based costing experience developed at the Azienda Ospedaliero-Universitaria (AOU \u2013 University Hospital) \u201cOspedali Riuniti\u201d (Joint Hospitals) of Trieste, Italy. In particular, the cases are about cost measurement in cardiology, odontostomatology, and radiology, and describe the technical solutions applied for computing the costs of selected therapeutic and diagnostic treatments. A particular emphasis is placed on how these measures have been subsequently used by hospital managers and medical personnel in order to gain insights and to improve the efficiency of the processes developed within the organization

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