Acta radiologica
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To get an informative and detailed picture of the resource utilization in a radiology department in order to support its pricing and management. ⋯ Costing is much more detailed and precise, and the percentage of unspecified allocated overhead costs diminishes drastically when ABC is used. The new information enhances effective departmental management, as the whole process of radiological procedures is identifiable by single activities, amenable to corrective actions and process improvement.