Management accounting in health care organizations

著者

書誌事項

Management accounting in health care organizations

David W. Young

Jossey-Bass, c2014

3rd ed

  • : pbk

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注記

Includes index

内容説明・目次

内容説明

A user-oriented approach to management accounting concepts and techniques This thoroughly revised new edition of Management Accounting in Health Care Organizations provides introductory-level instruction and a user-oriented approach to management accounting concepts and techniques that help prepare students for managerial work in health care. The new edition includes information regarding the role of management accounting in health care organizations, the impact of the Affordable Care Act on managerial responsibilities, recent changes in operational budgeting practices including a focus on "budget drivers," the importance of managing the revenue cycle, and other factors that have fundamentally altered the use of management accounting in health care organizations over the past several years. Throughout this edition, the author introduces concepts and techniques that will help students identify, analyze, and apply key management accounting principles. The use of practice case studies at the end of each chapter allows students to master the techniques rather than simply memorize them. * Assesses the impact of health care's impending fiscal crisis on the management accounting needs of health care organizations * Describes the essentials of full-cost accounting, differential-cost accounting, and activity-based accounting, while illustrating their use in health care organizations * Explains responsibility accounting and provides guidance on designing a responsibility accounting structure

目次

List of Figures, Tables, and Exhibits xv Dedication xix Preface xxi Acknowledgments xxxiii The Author xxxv 1 Management Accounting and Health Care s Impending Fiscal Crisis 1 2 Essentials of Full-Cost Accounting 29 3 Cost Behavior 73 4 Differential Cost Accounting 99 5 Activity-Based Costing 125 6 Responsibility Accounting: An Overview 161 7 Designing the Responsibility Accounting Structure 189 8 Programming 211 9 Operational Budgeting 245 10 The Cash Budget 279 11 Measuring and Reporting 305 12 Implementing a New Responsibility Accounting System 341 Appendix A: Answers to Test Yourself Questions 365 Appendix B: Solutions to the Practice Cases 377 Glossary of Selected Terms and Concepts 429 Index 443

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