Management Accounting in Health Care Organizations

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John Wiley & Sons, Jan 16, 2004 - Medical - 512 pages
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 as they appear throughout each chapter and analyze one or more practice cases at the end of the chapter. Each chapter's practice case is followed by several cases that can be assigned for analysis and discussion in the classroom setting.
 

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Great book. Detail explanations with real-life examples. The chapters are set up to build the logic up, which is vital towards understanding accounting concepts.

Contents

1 Essentials of Full Cost Accounting
1
2 Differential Cost Accounting
57
3 Absorption Costing
115
4 ActivityBased Costing and Variable Costing
199
5 Responsibility Accounting An Overview
239
6 Programming and Budgeting
305
7 Measuring and Reporting
393
8 Implementing a New Responsibility Accounting System
459
Appendix Solutions to Practice Cases
535
Glossary of Selected Terms and Concepts
563
Index
569
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About the author (2004)

David W. Young is professor of accounting and control in the School of Management at Boston University, where he is affiliated with the school's Health Care Program and Public and Nonprofit Management Programs. He has published many books, articles, cases, and teaching notes on the topic of health policy and management.

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