Essentials of Cost Accounting for Health Care Organizations
Jones & Bartlett Learning, 2007 - Business & Economics - 484 pages
Essentials Of Cost Accounting For Health Care Organizations, Third Edition Is A Comprehensive Text That Applies The Tools And Techniques Of Cost Accounting To The Health Services Field. It Is An Essential Tool For All Professionals Who Need To Deal With The Challenges Of Managing Health Facilities In A Difficult Economic Environment. The Third Edition Has An Increased Emphasis On Managed Care As Well As A New Computer-Based Component. It Has Been Thoroughly Revised To Reflect The Recent Changes In Medicare/Medicaid And Includes An All New Chapter On Activity-Based Costing.
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COST ACCOUNTING FOUNDATIONS
Costs for Reporting vs Costs for Management Planning and Control
CrossSubsidization of Costs
The Long Term vs the Short Term
ADDITIONAL COST ACCOUNTING TOOLS
Dealing with Uncertainty
Allocating Joint Costs
Is GoodEnough Cost Finding Good Enough?
CostBenefit and CostEffectiveness Analysis
activities activity-based costing actual agers amount approach assigned average cost breakeven calculation capital cash chapter considered consumed cost accounting cost accounting system cost allocation cost centers cost information cost objective cost per patient decisions determine diagnosis-related groups direct costs employees evaluation example expected value fixed costs flexible budget focus forecast ganization goals health care organiza health care organizations housekeeping incentive indirect indirect costs inventory investment job-order costing joint costs labor hours laundry LIFO linear programming lithotripsy lithotriptor management control managerial marginal costs measure Medicare ment number of patients nursing organization's output overhead costs patient days payment percent performance problem product costing profit ratios reporting requires responsibility centers result revenue centers specific standard cost Suppose surgery tient tion total cost type of patient units variable costs variance analysis X-ray zation