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Inherent to improving healthcare processes is understanding how much they cost. And while there are many ways of costing processes, an underlying challenge to most of them is to simultaneously identify how much the process should cost if the underlying resources used to perform them are effectively utilized, and also determining whether those resources are effectively utilized.

At the request and recommendation of Dr. Lawrence Rosenberg, Director General of the Sir Mortimer B. Davis Jewish General Hospital, Phil has supervised two Time Driven Activity Based Costing analyses: