Management accounting in health care organizations
著者
書誌事項
Management accounting in health care organizations
Jossey-Bass, c2003
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
"Management Accounting in Health Care Organizations" offers an introduction to the subject of management accounting and provides a user-oriented approach to the concepts and techniques students need in order to understand management accounting in a health care context. This volume includes the information needed to master the basics of full-cost accounting, differential cost accounting, and responsibility accounting. It describes the uses and limitations of management accounting and the common accounting pitfalls managers face when making routine health care management decisions. This important text is formatted to provide an interactive learning approach. Students prepare answers to problems as they appear throughout each chapter and analyze one or more practice cases at the end of the chapter. Each chapter's practice case is followed by several cases that can be assigned for analysis and discussion in the classroom setting.
目次
Chapter 1 Essentials Of Cost Accounting Use Of Cost Information Issues To Consider In Calculating Costs Resource Usage: A Conceptual Framework The Cost Accounting Methodology Effect Of The Cost Accounting Methodology On Pricing Decisions Full Cost Accounting And Third-Party Reimbursement Summary Of Cost Accounting Choices Appendix. The Reciprocal Method Of Cost Allocation Practice Case: Mossy Bog Laboratories Chapter 2 Differential Cost AccountingThe Nature Of Costs The Differential Cost Concept The Concept Of Contribution Sunk Costs Non-Quantitative Considerations The Role Of Allocated Overhead Cost-Volume-Profit Analysis Special Considerations In Cost-Volume-Profit Analysis Practice Case: Narcolarm, Inc. Chapter 3. Absorption CostingHealth Care's Second Stage Dilemma A Functional Classification Of Manufacturing Costs Computing Cost Of Goods Sold The Overhead Rate Overhead Variances Managerial Uses Of Overhead Variances Practice Case: Crimson Chair Company. Chapter 4. Activity-Based Costing And Variable CostingActivity-Based Costing Cost Drivers In Other Health Care Settings Absorption Costing Vs. Variable Costing Practice Case Lincoln Dietary Department Chapter 5. Responsibility Accounting: An OverviewCost Accounting And Responsibility Accounting Responsibility Accounting Systems Defined The Responsibility Accounting Structure The Management Control Process Summary: Making Profit Centers Work Practice Case: Valley Hospital Chapter 6. Programming And BudgetingCapital Budgeting Operational Budgeting Budgeting Misfits Toward More Effective Budgeting Appendix. The Concept Of Present Value Practice Case A: Erie Hospital Practice Case B: Los Reyes Hospital (A) Chapter 7. Measuring And ReportingThe Measurement Phase Measuring And Reporting Techniques The Reporting Process Measuring And Reporting Non-Financial InformationCriteria For A Good Responsibility Accounting System Appendix. Developing A Spidergram Practice Case: Oak Street Nursing Home Chapter 8. Implementing A New Responsibility Accounting SystemKey Characteristics Of A Good Responsibility Accounting System The Responsibility Accounting ContextManaging The Change Effort Case 8-1 The Robert Wood Johnson Medical School Case 8-2 Southern State University Health System Case 8-3 Hillside Hospital Case 8-4 Fletcher Allen Health Care Appendix: Solutions To Practice Cases Glossary Of Selected Terms And Concepts Used In This Book
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