The ABC process starts by developing an activity map,
which outlines the sequence of activities that are involved
in the performance of a procedure18. Activity analysis is
performed to identify the resources used for each activity
and then which cost pools are drawn from for each
resource19,20. To select the activity centers in hospitals it
should be noted to type of work and defined purpose of
each hospital part. Because commensurate to function
and purpose of each activity center outputs can be defined
and basis for sharing costs achieved.