Essentials Of Cost Accounting For Health Care Organizations / Edition 3

Paperback (Print)
Rent from
(Save 75%)
Est. Return Date: 07/02/2015
Buy Used
Buy Used from
(Save 41%)
Item is in good condition but packaging may have signs of shelf wear/aging or torn packaging.
Condition: Used – Good details
Used and New from Other Sellers
Used and New from Other Sellers
from $12.53
Usually ships in 1-2 business days
(Save 92%)
Other sellers (Paperback)
  • All (14) from $12.53   
  • New (6) from $69.76   
  • Used (8) from $12.53   


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.

The book contains black-and-white illustrations.

Read More Show Less

Editorial Reviews

Doody's Review Service
Reviewer: Lena L Watson, Dr. RN, MBA/HCM(University of Phoenix)
Description: This is the third edition of a book that provides the fundamental principles of cost accounting across the span of healthcare.
Purpose: It strives to provide healthcare managers with a basic understanding of cost accounting information to aid in critical decision making, an imperative in today's healthcare industry.
Audience: The audience is varied. It is appropriate for healthcare professionals responsible for cost accounting decision making and management, but it is also ideal as a textbook for college level healthcare students and professors. This is an excellent resource for anyone interested in acquiring basic knowledge of healthcare cost accounting. Financial managers, administrators, and marketing and contract managers may benefit from the information covered in this book.
Features: There are several positive features of this book. It covers a vast amount of complex information in a clear and concise manner. Cost accounting is covered in different context including: a) planning and controlling; b) decision making; c) quality; and d) future demands. The book is simply formatted and easy reading. It has useful diagrams, tables, and figures throughout the book. The references at the conclusion of each chapter make it easy to locate resources discussed in each chapter. The end of each chapter contains discussion questions, exercises, and case studies to reinforce learning objectives and enhance critical thinking. The book also has a supplemental instructor's manual that's available online for classroom use. The only shortcoming is the fact that it's a paperback. Because it will get frequent use, it would be better if it were hard cover.
Assessment: As a third edition, this book provides the latest information on the changing demands of cost accounting in healthcare organizations. The three authors are well known in healthcare and give this book instant recognition and credibility. In addition, the content and its unique approach to cost accounting make this a must-have for healthcare educators and managers.
Robert A. McLean
This book is a revision of the successful first edition. It presents the major topics of cost-accounting as they are, or should be, practiced in healthcare organizations. The purpose is to offer a unified treatment of material that is available only in non-health related texts or scattered throughout the journals of health services administration. The authors intend that the book be used by practicing healthcare managers and by students in university-based programs in health administration. Both audiences will find the text useful and well written. The book covers traditional cost accounting topics, including product costing, cost allocation, cost-volume-profit analysis, budgeting, management control, information systems, and total-cost management. Although the book itself is very traditional, readers have access to cases and problems on a web-site maintained by the author. This is an excellent book by highly competent authors. Used in conjunction with the companion book, it allows the non-accountant reader to develop the necessary expertise to perform and understand basic cost-accounting.
Examines basic tools of cost accounting common to all industries, using health care examples. Material is oriented toward the generation of useful cost information to aid managers in making decisions. Coverage includes foundations of cost accounting, cost accounting for planning and control, cost accounting tools for decision making, and recent trends. Written primarily for those already working in the field of health administration, and also useful for students in university programs in health administration. Finkler is a professor at New York University's Robert F. Wagner Graduate School of Public Service. Ward is an assistant professor at the Medical University of South Carolina. Annotation c. Book News, Inc., Portland, OR (

3 Stars from Doody
Read More Show Less

Product Details

  • ISBN-13: 9780763738136
  • Publisher: Jones & Bartlett Learning
  • Publication date: 3/7/2007
  • Edition description: 3E
  • Edition number: 3
  • Pages: 484
  • Product dimensions: 7.00 (w) x 9.90 (h) x 1.10 (d)

Table of Contents

1.Introduction to Cost Accounting
2.Cost Definitions
3.Product Costing
4.Cost Allocation
5.Costing for Nonroutine Decisions
6.Cost-Volume-Profit Analysis
8.Predicting Future Costs
10.Flexible Budgeting and Variance Analysis
11.Management Control
13.Cost Accounting Ratios
14.Measuring Productivity
16.Dealing with Uncertainty
17.Information Systems for Costing
18.Performance Evaluation and Incentive Compensation
20.New Approaches to Cost Accounting
21.Total Cost Management: Measuring the Costs of Quality
22.Summary and Issues for the Future
Read More Show Less

Customer Reviews

Be the first to write a review
( 0 )
Rating Distribution

5 Star


4 Star


3 Star


2 Star


1 Star


Your Rating:

Your Name: Create a Pen Name or

Barnes & Review Rules

Our reader reviews allow you to share your comments on titles you liked, or didn't, with others. By submitting an online review, you are representing to Barnes & that all information contained in your review is original and accurate in all respects, and that the submission of such content by you and the posting of such content by Barnes & does not and will not violate the rights of any third party. Please follow the rules below to help ensure that your review can be posted.

Reviews by Our Customers Under the Age of 13

We highly value and respect everyone's opinion concerning the titles we offer. However, we cannot allow persons under the age of 13 to have accounts at or to post customer reviews. Please see our Terms of Use for more details.

What to exclude from your review:

Please do not write about reviews, commentary, or information posted on the product page. If you see any errors in the information on the product page, please send us an email.

Reviews should not contain any of the following:

  • - HTML tags, profanity, obscenities, vulgarities, or comments that defame anyone
  • - Time-sensitive information such as tour dates, signings, lectures, etc.
  • - Single-word reviews. Other people will read your review to discover why you liked or didn't like the title. Be descriptive.
  • - Comments focusing on the author or that may ruin the ending for others
  • - Phone numbers, addresses, URLs
  • - Pricing and availability information or alternative ordering information
  • - Advertisements or commercial solicitation


  • - By submitting a review, you grant to Barnes & and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Terms of Use.
  • - Barnes & reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & also reserves the right to remove any review at any time without notice.
  • - See Terms of Use for other conditions and disclaimers.
Search for Products You'd Like to Recommend

Recommend other products that relate to your review. Just search for them below and share!

Create a Pen Name

Your Pen Name is your unique identity on It will appear on the reviews you write and other website activities. Your Pen Name cannot be edited, changed or deleted once submitted.

Your Pen Name can be any combination of alphanumeric characters (plus - and _), and must be at least two characters long.

Continue Anonymously

    If you find inappropriate content, please report it to Barnes & Noble
    Why is this product inappropriate?
    Comments (optional)