Purpose: To present a model of cost allocation for ophthalmic clinics services using cost versus price approach and to evaluate the cost information as a management tool as well as an instrument for cost control and decision-making. Methods: The model was tested applying various costing methodologies: absorption costing, full costing, direct costing and activity based costing. Cost allocation systems were installed in three ophthalmic clinics services with the objective of arriving at the cost of procedures conducted in the period […]
