Activity-based costing :
By: DRIVER, Michaela
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Material type: 
ArticlePublisher: West Yorkshire, England : MCB University Press, 2001Subject(s): Health care | Learning | Organizational learningThe Learning Organization : an international journal 8, 3 and 4, p. 94-405Abstract: This paper examines activity-based costing (ABC) as a tool for organizational learning. More specifically, it is suggested that ABC can help business organizations engage in adaptive as well as generative learning. ABC facilitates adaptive learning by supporting continuous improvement and the management of existing knowledge. It facilitates generative learning by supporting the development of a learning culture and the social context in which new mental models can be developed. Important guidelines for implementing ABC to enhance organizational learning are distilled from a mini case study of a health care services provider
This paper examines activity-based costing (ABC) as a tool for organizational learning. More specifically, it is suggested that ABC can help business organizations engage in adaptive as well as generative learning. ABC facilitates adaptive learning by supporting continuous improvement and the management of existing knowledge. It facilitates generative learning by supporting the development of a learning culture and the social context in which new mental models can be developed. Important guidelines for implementing ABC to enhance organizational learning are distilled from a mini case study of a health care services provider
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