Background: This study identified per patient resource use and staff costs at a cystic fibrosis (CF) outpatient unit from the health care provider's perspective. Methods: Personnel cost data were prospectively collected for all CF outpatients (n = 126) under routine conditions at the Charité...

The purpose of this study has been to measure the adoption of Activity-Based Costing (ABC) by Moroccan companies, and to identify the characteristics and causes of its implementation. Employing a survey methodology, a questionnaire was used to collect data on the organizational and cultural...