Application of activity based costing in hospitals

Focus on Health Care: One of the most important things people need is health care, which has been around since the beginning of human history. People's health affects how productive they are, which in turn affects the growth of a society and, by extension, a country. People who aren't healthy can't help development programs very much. A famous Indian Ayurvedacharya named Charaka once said, "Health is important for moral, artistic, material, and spiritual growth." Lokmanya Tilak took a year off from school so he could focus on getting healthier.

The World Health Organization has been a key part of making and running many international programmes to improve health. The WHO's rules were written and signed in 1946. It says that "health is a state of complete physical, mental, and social well-being, not just the absence of illness and disease." In the preamble, it says that everyone has the right to the best possible health.