Across Asia Pacific, hospital executives are facing growing pressure from payors and DRG or value-based reimbursement models to deliver more with less while safeguarding quality and clinician engagement. Yet traditional budgeting and cost allocations still mask the true cost of care. Without clear visibility, protecting margins, planning sustainable growth, and driving quality improvement remain out of reach. This session explores how Analytics and AI-driven activity-based costing can uncover the real cost of clinical and service-line operations, equipping leaders to identify unwarranted variation, reduce duplication, and make data-driven decisions that balance cost, quality, and care equity.