Task Analysis Using Abc / Abm

2226 WordsMay 11, 20169 Pages
Task analysis using ABC/ABM Task analyses of the three Workflows were carried out using the task process diagrams created as described above. In management accounting, direct costs are defined as items with identifiable prices, such as drugs. Conversely, indirect costs are those for which multiple tasks are included and determining the relationship between the source and the cost accounting subject is difficult. In examining referral patients, importation of brought-in external PDI images was included as an indirect cost because various occupations and departments were involved and because it was not directly connected to the examinations. For task analyses, ABC, a method of accounting that addresses indirect cost allocation, was used. The ABC method calculates cost per activity unit by classifying tasks into smaller activity units.18) By subdividing the task process into activity units, ABC enables the calculation of labor costs required for data importation. While ABM uses ABC as an analysis tool for task improvement,21) the main characteristic of ABC is that it separates final results into value-added activities (those that add value), and non-value-added activities (those that do not add value). The resulting information allows for re-examination of the overall task process by determining whether or not each activity is adding value to the product. A previous study in the field of radiation19-20) that used ABC showed most of the tasks related to storing brought-in
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