This book provides a thorough coverage of the essentials of cost accounting from a health care perspective. It covers all of the basic tools of cost accounting common to all industries, and uses health care examples. Part I provides the reader with a solid foundation in the essentials of cost accounting. The chapters in this section provide an introduction to costing and cost definitions. Various approaches to product costing and cost allocation are discussed. Breakeven analysis is also covered, as are techniques for making nonroutine decisions. Part II presents a number of specific tools for improved planning and control. The chapters in this section focus on forecasting and prediction of future costs, budgeting, flexible budgeting, variance analysis, and management control. Part III addresses a number of additional cost accounting tools that can be helpful in generating management information for decision making. Specifically, there are chapters on cost accounting, productivity measurement, inventory, uncertainty, information systems, and performance evaluation. The criticisms of cost accounting and a number of suggested approaches for improvement are discussed in Part IV. The chapters in this part also examine activity-based costing, total quality management, and the future of costing. Each chapter is followed by one or more articles that apply some of the material discussed in the chapter. The last chapter provides a summary of the book.
Although Dr. Edwards admits that his patient mix did change somewhat from March to April , he is sure the case - mix ... Costs in April for Dr. Edwards ' patients were $ 4,600 for DRG A and $ 9,300 for DRG B. Although the April cost for ...
6 Deming's philosophy is taught to Valley View staff . W. Edwards Deming was a pioneer in the development of process improvement . His process improvement concept is summarized in “ Deming's wheel , ” which involves repeated application ...
This is a comprehensive text that applies the tools and techniques of cost accounting to the health services field. It's an essential tool for all professionals who need to deal...
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.
This volume includes the information needed to master the basics of full-cost accounting, differential cost accounting, and responsibility accounting.
Essentials of Cost Accounting for Health Care Organizations
The authors draw on their years of teaching and consulting experience to produce a unique text that combines activity-based management approaches with a solid foundation of basic management accounting concepts.
Essentials of Cost Accounting for Health Care Organizations
With a focus on basic accounting in health care management, this essential book contains the vocabulary of and an introduction to the tools and concepts employed by finance officers.
This book shows the actual use of cost information, cost-management, and management-control methods for healthcare organizations in Japan, and examines how to adopt management accounting methods used by companies in healthcare management, ...