Management accounting in health care organizations
著者
書誌事項
Management accounting in health care organizations
Jossey-Bass, c2008
2nd ed
- : pbk
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
The thoroughly revised second edition of this popular text provides students with a comprehensive understanding of accounting principles, concepts, and techniques that guide managerial decision-making in health care. Tools and frameworks for financial decision support and decision-making processes are provided, as are tools and models for evaluating and reviewing long- and short-term resource allocation decisions. The book covers full-cost accounting, differential cost accounting, and responsibility accounting. Case-based problems throughout each chapter reinforce lessons. Each chapter includes learning objectives, standard introductions, key terms, and
目次
Figures, Tables, and Exhibits. Preface. Acknowledgments. The Author. One: Essentials of Full-cost Accounting. Two: Cost Behavior. Three: Differential Cost Accounting. Four: Absorption Costing. Five: Activity-based Costing. Six: Responsibility Accounting: An Overview. Seven: Designing the Responsibility Accounting Structure. Eight: Programming. Nine: Operational Budgeting. Ten: Cash Budgeting. Eleven: Measuring and Reporting. Twelve: Implementing a New Responsibility Accounting System. Appendix: Solutions to Practice Cases. Glossary of Selected Terms and Concepts. Index.
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