Essentials of Cost Accounting for Health Care Organizations

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Jones & Bartlett Learning, 2007 - Business & Economics - 484 pages
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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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Contents

COST ACCOUNTING FOUNDATIONS
1
CHAPTER
4
Costs for Reporting vs Costs for Management Planning and Control
7
CHAPTER
10
Cost Definitions
13
CrossSubsidization of Costs
19
CHAPTER 9
24
The Long Term vs the Short Term
25
CHAPTER 12
172
CHAPTER 18
188
Chapter 19
227
ADDITIONAL COST ACCOUNTING TOOLS
253
Productivity Defined
266
Notes
280
Inventory
283
Dealing with Uncertainty
305

Notes
31
JobOrder Costing
37
Cost Allocation
49
Allocating Joint Costs
63
Is GoodEnough Cost Finding Good Enough?
77
CostBenefit and CostEffectiveness Analysis
92
Caveats
107
CHAPTER 11
141
Information Systems for Costing
335
Chapter 20
339
Performance Evaluation and Incentive Compensation
345
COST ACCOUNTING FOR THE FUTURE
361
Notes
438
Index
461
Copyright

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About the author (2007)

Dr. Steven A. Finkler" is Professor of Public and Health Administration, Accounting, and Financial Management at New York University's (NYU) Robert F Wagner Graduate School of Public Service (NYU/Wagner). At NYU/Wagner he heads the specialization in health services financial management. An award-winning teacher and author, Dr. Finkler is engaged in a variety of research topics in the areas of economics and accounting.

Among his publications are sixteen books, several of which are "Finance and Accounting for Nonfinancial Managers," third Edition, (2003), "Budgeting Concepts for Nurse Managers," third Edition, (2001), and "Cost Accounting for Health Care Organizations," second Edition, (with David Ward, 1999.). He has also published more than 200 articles in many journals, including "Health Services Research," the "Journal of Public Policy and Management," and "Healthcare Financial Management."

He received a Bachelor of Science degree in Economics (dual major in Accounting and Finance) and Master of Science degree in Accounting from the Wharton School at the University of Pennsylvania. His Master's degree in Economics and Doctorate in Business Administration were awarded by Stanford University.

Dr. Finkler, who is also a Certified Public Accountant, worked for several years as an auditor with Ernst and Young and was on the faculty of the Wharton School before joining NYU. He is a member of the Executive Board of the International Society for Research in Healthcare Financial Management, the Editorial Board of "Health Care Management Review," and the Board of Governors of Daughters of Israel Geriatric Center. He served as Editor of "Hospital Cost Management &Accounting" for 12 years, and is a past member of the National Advisory Council for Nursing Research at the National Institutes of Health (NIH). He consults extensively, both around the country and abroad.

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