Management Accounting in Health Care Organizations / Edition 2

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The thoroughly revised second edition of this popular text provides students with a comprehensive understanding of accounting principles, concepts, and techniques that guide managerial decision-making in health care. 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. The book covers full-cost accounting, differential cost accounting, and responsibility accounting. Case-based problems throughout each chapter reinforce lessons. Each chapter includes learning objectives, standard introductions, and key terms.

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Product Details

  • ISBN-13: 9780470300213
  • Publisher: Wiley
  • Publication date: 11/3/2008
  • Series: Jossey-Bass Public Health Series, #31
  • Edition description: New
  • Edition number: 2
  • Pages: 680
  • Product dimensions: 7.00 (w) x 9.10 (h) x 1.50 (d)

Meet the Author

David W. Young, DBA, is professor of management, Emeritus, of Boston University's School of Management, where he was affiliated with the school's Health Sector and Public and Nonprofit management programs.

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Table of Contents

Figures, Tables, and Exhibits.



The Author.

One: Essentials of Full-cost Accounting.

Two: Cost Behavior.

Three: Differential Cost Accounting.

Four: Absorption Costing.

Five: Activity-based Costing.

Six: Responsibility Accounting: An Overview.

Seven: Designing the Responsibility Accounting Structure.

Eight: Programming.

Nine: Operational Budgeting.

Ten: Cash Budgeting.

Eleven: Measuring and Reporting.

Twelve: Implementing a New Responsibility Accounting System.

Appendix: Solutions to Practice Cases.

Glossary of Selected Terms and Concepts.


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