Cinquini, Lino; Miolo Vitali, Paola; Pitzalis, Arianna; … - In: Business Process Management Journal 15 (2009) 6, pp. 895-919
Purpose – The purpose of this paper is to analyze the potentiality in the application of process analysis and activity‐based costing (ABC) in a healthcare setting to produce usable, useful and correct information on resource consumption and processes. The paper aims to analyze changes...