Using some of those as references 

Angert, S., & Seabrook. H. (2011). Next-generation cost management. Healthcare Financial Management, (3) 47–52.

Cleverly, W. O., & Cleverley. J. O. (2011). A better way to measure volume and benchmarks costs, Healthcare Financial Management, (3), 78–86.

Nugent, M. E. (2011). Managing your margin after reform: The strategic margin plan. Healthcare Financial Management, (1), 40–44.

Price, C. A., Cameron, A. E., & Price, D. L. (2005). Distress detectors: Measures for predicting financial trouble in hospitals. Healthcare Financial Management, 59(8), 74–80.

Rosenblatt, S., & Costello, D. (2007, September 23). Fiscal woes jeopardize area hospitals. Los Angeles Times. Retrieved from http://articles.latimes.com/2007/sep/23/business/fi-hospitals23

Young, D. W. (2007). The folly of using RCCs and RVUs for intermediate product costing. Healthcare Financial Management, (4), 100–106.

Optional Textbook:

Finkler, S. A., & Ward, D. M. (2006). Accounting fundamentals for health care management (4th ed.). Sudbury, MA: Jones and Bartlett.

Chapter 7: “Reporting Financial Information: A Closer Look at the Financial Statements”

Chapter 8: “The Role of the Outside Auditor”

Chapter 10: “Inventory Costing: The Accountant’s World of Make-Believe”

Chapter 11: “An Even Closer Look at Financial Statements”

Chapter 12: “Notes to the Financial Statements: The Inside Story”

Answer the following on 250 words 

Discuss briefly the activity-based costing (ABC) concept and explain how ABC can differ from traditional costing approaches? Consider a healthcare organization with which you are familiar that uses an ABC model.