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Evaluation of Activity-Based Costing Versus Resource-Based Relative Value Costing

Evaluation of Activity-Based Costing Versus Resource-Based Relative Value Costing


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by Mark F. Berlin F.A.C.M.P.E., M.B.A., M.H.A. and Tommy H. Smith, M.B.A.
Activity-based costing (ABC) and relative value units costing (RVU) are two approaches that a practice manager can use to determine the cost of physician services. Each costing approach has features that provide distinction as well as differentiation in the cost estimates that are estimated. This paper will provide cost estimates under each approach along with cost estimates under a hybrid approach that merges features from each costing approach known as the ABC-RVU costing technique. A comparison of the results will be provided.