Management accounting in health care organizations

Abstract

Chapter 1 Essentials Of Cost Accounting Use Of Cost Information Issues To Consider In Calculating Costs Resource Usage: A Conceptual Framework The Cost Accounting Methodology Effect Of The Cost Accounting Methodology On Pricing Decisions Full Cost Accounting And Third-Party Reimbursement Summary Of Cost Accounting Choices Appendix. The Reciprocal Method Of Cost Allocation Practice Case: Mossy Bog Laboratories Chapter 2 Differential Cost AccountingThe Nature Of Costs The Differential Cost Concept The Concept Of Contribution Sunk Costs Non-Quantitative Considerations The Role Of Allocated Overhead Cost-Volume-Profit Analysis Special Considerations In Cost-Volume-Profit Analysis Practice Case: Narcolarm, Inc. Chapter 3. Absorption CostingHealth Care's Second Stage Dilemma A Functional Classification Of Manufacturing Costs Computing Cost Of Goods Sold The Overhead Rate Overhead Variances Managerial Uses Of Overhead Variances Practice Case: Crimson Chair Company. Chapter 4. Activity-Based Costing And Variable CostingActivity-Based Costing Cost Drivers In Other Health Care Settings Absorption Costing Vs. Variable Costing Practice Case Lincoln Dietary Department Chapter 5. Responsibility Accounting: An OverviewCost Accounting And Responsibility Accounting Responsibility Accounting Systems Defined The Responsibility Accounting Structure The Management Control Process Summary: Making Profit Centers Work Practice Case: Valley Hospital Chapter 6. Programming And BudgetingCapital Budgeting Operational Budgeting Budgeting Misfits Toward More Effective Budgeting Appendix. The Concept Of Present Value Practice Case A: Erie Hospital Practice Case B: Los Reyes Hospital (A) Chapter 7. Measuring And ReportingThe Measurement Phase Measuring And Reporting Techniques The Reporting Process Measuring And Reporting Non-Financial InformationCriteria For A Good Responsibility Accounting System Appendix. Developing A Spidergram Practice Case: Oak Street Nursing Home Chapter 8. Implementing A New Responsibility Accounting SystemKey Characteristics Of A Good Responsibility Accounting System The Responsibility Accounting ContextManaging The Change Effort Case 8-1 The Robert Wood Johnson Medical School Case 8-2 Southern State University Health System Case 8-3 Hillside Hospital Case 8-4 Fletcher Allen Health Care Appendix: Solutions To Practice Cases Glossary Of Selected Terms And Concepts Used In This Book

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