US · guidance
CMS Pub. 100-08, ch. 11, § 11.1
Medical Review (MR)
Contractors are required to incorporate Activity Based Costing (ABC) in the budget
process. ABC is a management reporting system that allows contractors to focus on the
costs of the work activities instead of the standard cost centers associated with the
traditional cost accounting structure. ABC identifies an all inclusive business process for
each activity so that the total costs of the activity are fully visible to the MR business
manager. Refer to Medicare Financial Management Manual,
www.cms.gov/manuals/106_financial/fin106index.asp chapters 1, 2, 5, and 6 for more
detailed explanation of ABC.
History
(Rev. 174, Issued: 11-17-06; Effective: 10-01-2006; Implementation: 10-02-06)
Provenance
- Source
- cms.gov
- Retrieved
- 2026-08-25
- Edition
- iom-2026-08-25
- Content hash
675b6cfcf1e295267d072b25342f987d8a837312d46217934fa0c839e47f0b8b
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