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Management Accounting in Health Care Organizations

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ISBN-10: 0787972932

ISBN-13: 9780787972936

Edition: 2003

Authors: David W. Young

List price: $90.00
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Description:

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…    
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Book details

List price: $90.00
Copyright year: 2003
Publisher: John Wiley & Sons, Incorporated
Publication date: 1/16/2004
Pages: 512
Language: English

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
Differential Cost Accounting
The 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
Absorption Costing
Health 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
Activity-Based Costing And Variable
Costing Activity-Based Costing Cost Drivers
In Other Health Care Settings Absorption Costing Vs. Variable
Costing Practice Case Lincoln Dietary Department
Responsibility Accounting: An Overview Cost 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
Programming And Budgeting Capital 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)
Measuring And Reporting
The Measurement Phase Measuring And Reporting Techniques
The Reporting Process Measuring And Reporting Non-Financial Information
Criteria For A Good Responsibility Accounting System
Appendix
Developing A Spidergram Practice Case: Oak Street Nursing Home
Implementing A New Responsibility Accounting System
Key Characteristics Of A Good Responsibility Accounting System
The Responsibility Accounting Context Managing
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