Have you seen this new tool from the University of Utah Health Care group?  Their Value Driven Outcomes (VDO) program has an interesting way of bringing more transparency to the real costs associated with procedures in healthcare--down to the bandage and nursing time involved!  Clearly, use of the VDO requires significant understanding of the activity based costs (ABC) involved in performing a procedure.  Could you apply a tool like the VDO graph in your organization?