This book provides a thorough coverage of the essentials of cost accounting from a health care perspective. It covers all of the basic tools of cost accounting common to all industries, and uses health care examples. Part I provides the reader with a solid foundation in the essentials of cost accounting. The chapters in this section provide an introduction to costing and cost definitions. Various approaches to product costing and cost allocation are discussed. Breakeven analysis is also covered, as are techniques for making nonroutine decisions. Part II presents a number of specific tools for improved planning and control. The chapters in this section focus on forecasting and prediction of future costs, budgeting, flexible budgeting, variance analysis, and management control. Part III addresses a number of additional cost accounting tools that can be helpful in generating management information for decision making. Specifically, there are chapters on cost accounting, productivity measurement, inventory, uncertainty, information systems, and performance evaluation. The criticisms of cost accounting and a number of suggested approaches for improvement are discussed in Part IV. The chapters in this part also examine activity-based costing, total quality management, and the future of costing. Each chapter is followed by one or more articles that apply some of the material discussed in the chapter. The last chapter provides a summary of the book.Linear programming finds an optimal solution for the goal There are three possible actions that we are considering taking: we can ... Tables Aa14a1, A-14a 2, and Aa14a3 provide the expected value for each alternative staffing pattern. ... The ED Pattern managers know that it is most economical to staff the ED at just the level needed to Patient Cost per Expected ... Many possible answers, each unique.
|Title||:||Cost Accounting for Health Care Organizations|
|Author||:||Steven A. Finkler, David Marc Ward|
|Publisher||:||Jones & Bartlett Learning - 1999-01-01|