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Issues in Cost Accounting for Health Care Organizations by Steven A. Finkler,David Marc Ward Pdf
The Second Edition of Issues in Cost Accounting for Health Care Organizations is based upon a thorough literature review of all cost accounting articles published in the last five years. it is a resource of readings on the topic of health care cost measurement and analysis, and 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 .
Essentials of Cost Accounting for Health Care Organizations by Steven A. Finkler,David Marc Ward,Judith J. Baker Pdf
Provides an in-depth look at cost accounting for healthcare managers. Covers the foundations of cost accounting, information for planning and control, tools to aid in decision making, and future trends.
Cost Accounting for Health Care Organizations by Steven A. Finkler,David Marc Ward Pdf
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.
Cost Accounting for Health Care Organizations by Steven A. Finkler Pdf
Cost Accounting for Health Care Organizations provides thorough coverage of cost accounting from a health care perspective. This book, using health care examples, covers all of the basic tools of cost accounting common to all industries.
Author : David W. Young Publisher : John Wiley & Sons Page : 606 pages File Size : 51,9 Mb Release : 2004-01-16 Category : Medical ISBN : 9780787972936
Management Accounting in Health Care Organizations by David W. Young Pdf
Management Accounting in Health Care Organizations offers an introduction to the subject of management accounting and provides a user-oriented approach to the concepts and techniques students need in order to understand management accounting in a health care context. This volume includes the information needed to master the basics of full-cost accounting, differential cost accounting, and responsibility accounting. It describes the uses and limitations of management accounting and the common accounting pitfalls managers face when making routine health care management decisions. This important text is formatted to provide an interactive learning approach. Students prepare answers to problems as they appear throughout each chapter and analyze one or more practice cases at the end of the chapter. Each chapter's practice case is followed by several cases that can be assigned for analysis and discussion in the classroom setting.
Management Accounting for Health Care Organizations by Robert W. Hankins,Judith J. Baker Pdf
The authors draw on their years of teaching and consulting experience to produce a unique text that combines activity-based management approaches with a solid foundation of basic management accounting concepts.
Management Accounting For Healthcare by Takami Matsuo,Yoshinobu Shima Pdf
Japan has achieved the world's highest life-expectancy under a universal health coverage system. The purpose of this book is to discuss effective management accounting methods for solving various issues now faced by the healthcare system in Japan (low birth-rate and aging society, issues in medical public finance, issues attendant to advancements of healthcare services, etc.). This book is written by Japanese researchers who are active and at the forefront of management accounting research for healthcare, such as Takami Matsuo, Kazunori Ito, Yutaka Kato, and so on. This book shows the actual use of cost information, cost-management, and management-control methods for healthcare organizations in Japan, and examines how to adopt management accounting methods used by companies in healthcare management, which would be a useful reference for future healthcare management in countries that might face similar issues as Japan in the future.
Activity-based Costing and Activity-based Management for Health Care by Judith J. Baker Pdf
This book applies activity-based costing and activity-based management techniques to health care in a very practical guide that offers health care administrators and students 'hands-on' forms, worksheets, report formats, examples of activity-based costing and activity-based management planning and information, and actual case studies.
William N. Zelman,Michael J. McCue,Noah D. Glick,Marci S. Thomas
Author : William N. Zelman,Michael J. McCue,Noah D. Glick,Marci S. Thomas Publisher : John Wiley & Sons Page : 661 pages File Size : 43,5 Mb Release : 2013-12-17 Category : Medical ISBN : 9781118466582
Financial Management of Health Care Organizations by William N. Zelman,Michael J. McCue,Noah D. Glick,Marci S. Thomas Pdf
This new Fourth Edition of Financial Management of Health Care Organizations, offers an introduction to the most-used tools and techniques of health care financial management, including health care accounting and financial statements; managing cash, billings and collections; making major capital investments; determining cost and using cost information in decision-making; budgeting and performance measurement; and pricing. New to this edition: The Perspectives sections and the glossary have been updated. The book features a cutting-edge view of the health care landscape in 2013 and beyond after passage and pending implementation of the Affordable Care Act. Areas of expanded content include revised examples of financial statements for both private non-profit hospitals and investor-owned hospital management companies, changes in bad debt and charity care, the role of financial statements, the discount rate or cost of capital, lease financing section, use of cost information, budgeting, cost centers, and current forms of reimbursement Content new to this edition includes valuation of accounts receivable and the "waterfall" effect of cash collections, differences between Posting-Date and Service-Date reporting methodologies, calculation of effective annual interest rate, application of time value of money in perspectives, and Activity-Based Costing from the perspective of labor, supplies, and equipment.
The Hospital and Clinic Improvement Handbook by Boaz Ronen,Joseph S. Pliskin,Shimeon Pass Pdf
The essential healthcare guide to doing more with existing resources The healthcare industry faces foundational challenges to how it sustains itself. As the gap between cost and revenue continues to widen, and as cost-effectiveness remains an elusive imperative, the question persists: how can healthcare organizations do more with the same resources? The Hospital and Clinic Improvement Handbook is a practical guide to how operations management -- in particular Lean and the Theory of Constraints (TOC) -- can rapidly advance value and performance in any healthcare organization. Utilizing a systems approach that will be relevant for healthcare managers and executives, it unpacks and demystifies concepts such as performance measures, operations, quality, cost accounting, pricing, and value enhancement, all as they relate to eliminating waste and non-value-adding activities. Enriched with dozens of examples and building on the authors' experience teaching and refining these concepts for healthcare, this text is an essential guide for executives and managers across the industry.
