systems lies in the time and resource consumption associated with the development and management of these
While several articles have advocated the use of ABC by
service organizations in general and healthcare organizations in particular [6,8–10], there is, nevertheless, need for
some degree of caution. Lievens et al. [7] and King et al.
[13], for example, argue that a potential drawback of ABCsystems. Kaplan and Anderson[14]note that the high time
and cost to estimate an ABC model and to maintain it –
through re-interviews and re-surveys – has been a major
barrier to widespread ABC adoption. In a similar vein, Everaert et al. [15] claim that many managers who have tried
to implement ABC in their organizations, including healthcare managers, have abandoned the attempt in the face of
rising costs and employee irritation.