9780763738136

Essentials of Cost Accounting for Health Care Organizations

by ; ;
  • ISBN13:

    9780763738136

  • ISBN10:

    0763738131

  • Edition: 3rd
  • Format: Paperback
  • Copyright: 2007-03-21
  • Publisher: Jones & Bartlett Learning

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Supplemental Materials

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Summary

Given the challenging economic environment in health care today, all healthcare managers, not just accoun­tants, are becoming more and more aware of the importance of understanding costs.   Essentials of Cost Accounting for Health Care Organizations is a comprehensive text that applies the tools and techniques of cost accounting To The health services field. it is unique in that it goes beyond the introductory level and provides an advanced, in-depth look at cost accounting for healthcare managers. Each concept is thoroughly illustrated using practical, real-world examples drawn from every sector of the healthcare industry.   Divided into four sections, The book covers the foundations of cost accounting, information for planning and control, tools to aid in decision making, and future trends. The Third Edition has been thoroughly revised to reflect the recent changes in Medicare/Medicaid and includes an all new chapter on activity-based costing.   Features: Practical, understandable, healthcare-specific examples engage the reader and bring the concepts to life. Challenging exercises and problems in each chapter provide hands-on experience in applying cost accounting techniques to management decision making. Excel spreadsheet problems that enhance student learning ( click here to download). Extensive, 500-word glossary provides at-a-glance definitions of critical terms.

Table of Contents

Introduction to cost accountingp. 3
Cost definitionsp. 13
Product costingp. 33
Cost allocationp. 49
Costing for nonroutine decisionsp. 83
Cost-volume-profit analysisp. 97
Predicting future costsp. 119
Budgetingp. 159
Flexible budgeting and variance analysisp. 199
Management controlp. 229
Cost accounting ratiosp. 255
Measuring productivityp. 265
Inventoryp. 283
Dealing with uncertaintyp. 305
Information systems for costingp. 335
Performance evaluation and incentive compensationp. 345
New approaches to cost accountingp. 363
Activity-based costingp. 375
Total cost management : measuring the costs of qualityp. 395
Summary and issues for the futurep. 423
Table of Contents provided by Blackwell. All Rights Reserved.

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