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Management Accounting in Health Care Organizations,9781118653623
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Management Accounting in Health Care Organizations

by
Edition:
3rd
ISBN13:

9781118653623

ISBN10:
1118653629
Format:
Paperback
Pub. Date:
3/10/2014
Publisher(s):
Jossey-Bass
List Price: $117.33

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This is the 3rd edition with a publication date of 3/10/2014.
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Summary

Management Accounting in Health Care Organizations, Third Edition, focuses on the application of key managerial accounting tools and concepts introduced. Topics include full costing, incremental costing, activity based costing and responsibility accounting. The book focuses upon both analytics and communication skills. Tools and frameworks for financial decision support and decision-making processes are provided, as are tools and models for evaluating and reviewing long- and short-term resource allocation decisions.

Esoteric and non-health care specific content have been removed, as well as most cases, allowing room for a much needed new chapter (Chapter One, The Context For Management Accounting In Health Care) and a newly combined but shorter chapter on Aborption-Costing and Activity-Based Accounting). New to this edition is expanded content on the specific role of management accounting in health care, activity-based costing, impact of Affordable Care Act, and much more detail operational budgeting. 

The book is an ideal way to help students learn to identify, define, discuss and apply key health care management accounting concepts. The book includes practice cased, with optional cases posted online for instructors to select, along with teaching notes for the cases. Each chapter includes learning objectives, standard introductions, key terms, and review questions. 

Table of Contents

Preface

Chapter 1 Management Accounting and Health Care’s Impending Fiscal Crisis

Chapter 2 Essentials of Full-cost Accounting

Chapter 3 Cost Behavior

Chapter 4 Differential Cost -Accounting

Chapter 5. Activity-Based Costing

Chapter 6 ResponsibilityAccounting: An Overview

Chapter 7 Designing the Responsibility Accounting Struture

Chapter 8 Programming

Chapter 9 Operational Budgeting

Chapter 10 THE Cash Budget

Chapter 11 Measuring and Reporting

Chapter 12 Implementing A New Responsibility Accounting System

Appendix One

Appendix Two

Glossary



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