ISBN-10:
0071346295
ISBN-13:
9780071346290
Pub. Date:
06/28/1999
Publisher:
McGraw-Hill Professional Publishing
Cost Accounting for Healthcare Organizers / Edition 1

Cost Accounting for Healthcare Organizers / Edition 1

by Judith J. Baker

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Product Details

ISBN-13: 9780071346290
Publisher: McGraw-Hill Professional Publishing
Publication date: 06/28/1999
Edition description: New Edition
Pages: 92
Product dimensions: 5.99(w) x 9.01(h) x 0.27(d)

Table of Contents

Need for Cost Accounting in Healthcare
1(2)
Concepts of Cost Accounting
3(8)
Conceptual Characteristics
3(1)
Five Steps to Cost Classification System
4(4)
Three Steps to a Value System Classification
8(3)
Costing Approaches and Cost Behavior
11(10)
Costing Approaches
11(2)
Cost Behavior
13(5)
Types of Costing Systems
18(3)
Methodologies of Cost Accounting
21(18)
Introduction to Methodologies
21(1)
Similarities and Differences in Methods
21(3)
Cost Accumulation Methods
24(3)
Costing Methods
27(12)
Process
39(18)
Cost Pools Process for Physician Specialty Practices
39(4)
Preparing for a Costing Process
43(1)
Micro-Costing Process for Lab Tests
43(8)
Overhead Calculation Process
51(1)
Activity-Based Costing (ABC) for Continuing Education
52(5)
Management Applications of Costing Information
57(14)
Perspective Payment and Managed Care Applications
57(2)
Flexible Budgets and Variance Analysis
59(6)
Cost-Volume-Profit Analysis
65(4)
Value Added Cost Analysis
69(2)
Undertaking a Costing Information System Project
71(8)
The Project and the Organization
71(3)
Project Management
74(1)
Costing System Proposal
74(2)
Costing Systems Study
76(1)
Follow-up
77(2)
Information Systems for Healthcare Costing
79(4)
Introduction
79(1)
Matching System with Organizational Costing, Reporting, and Responsibility Requirements
80(1)
Systems Study: Preliminary Investigation
80(1)
Systems Study: Detailed Investigation and Analysis
81(1)
Systems Study: Systems Design
81(1)
System Cost-Benefit
81(2)
Glossary 83(5)
References 88(1)
Resources 89(1)
About the Author 90(1)
Index 91

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