Issues in Cost Accounting for Health Care Organizations / Edition 1

Issues in Cost Accounting for Health Care Organizations / Edition 1

by Steven A. Finkler
     
 

ISBN-10: 0834205297

ISBN-13: 9780834205291

Pub. Date: 01/28/1994

Publisher: Wolters Kluwer Law & Business

This new second edition is based on a thorough literature review of all cost accounting articles published in the last five years. It is an excellent resource for readings on the topic of health care cost measurement and analysis, this text provides the insights of leading authorities in the area of health care costs. Each article is linked with the conceptual

Overview

This new second edition is based on a thorough literature review of all cost accounting articles published in the last five years. It is an excellent resource for readings on the topic of health care cost measurement and analysis, this text provides the insights of leading authorities in the area of health care costs. Each article is linked with the conceptual discussion in the companion volume, Essentials of Cost Accounting for Health Care Organizations.

Features:

  • A combination of classic articles and the most recent published applications of cost accounting to the health care setting (it is the most complete compilation of articles on the topic of health care cost accounting)
  • Has a new focus on not only hospitals, but also other types of health care providers including managed care, nursing homes, home health, clinics, and physician practices
  • Each article provides insight about a specific potential problem area in the management of health care organizations.

Product Details

ISBN-13:
9780834205291
Publisher:
Wolters Kluwer Law & Business
Publication date:
01/28/1994
Edition description:
Older Edition
Pages:
287

Table of Contents

Contents: COST ACCOUNTING FOUNDATIONS
• Introduction to Cost Accounting
• Cost Definitions and Applications to Departmental vs. Product-Line Costing
• Product Costing
• Cost Allocation
• Cost-Volume-Profit Analysis
• Costing for Nonroutine Decisions
• COST ACCOUNTING INFORMATION FOR PLANNING AND CONTROL
• Predicting Future Costs
• Budgeting
• Flexible Budgeting and Variance Analysis
• Management Control
• ADDITIONAL COST ACCOUNTING TOOLS TO AID IN DECISION MAKING
• Cost Accounting Ratios
• Measuring Productivity Inventory
• Dealing with Uncertainty
• Information Systems for Costing
• Performance Evaluation and Incentive Compensation
• COST ACCOUNTING FOR THE 1990s AND BEYOND
• New Approaches to Cost Accounting
• Total Quality Management
• Summary and Issues for the Future

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