Issues In Cost Accounting For Health Care Organizations

Autor: Steven A. Finkler
Publisher: Jones & Bartlett Learning
ISBN: 9780834210103
File Size: 20,47 MB
Format: PDF, Docs
Read: 7074
Download or Read Book
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

Autor: Steve A. Finkler
Publisher: Jones & Bartlett Learning
ISBN: 9780834210110
File Size: 61,83 MB
Format: PDF, ePub, Docs
Read: 6050
Download or Read Book
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. The last chapter provides a summary of the book.

Management Accounting In Health Care Organizations

Autor: David W. Young
Publisher: John Wiley & Sons
ISBN: 1118653769
File Size: 65,53 MB
Format: PDF, Docs
Read: 9916
Download or Read Book
A user-oriented approach to management accounting concepts and techniques This thoroughly revised new edition of Management Accounting in Health Care Organizations provides introductory-level instruction and a user-oriented approach to management accounting concepts and techniques that help prepare students for managerial work in health care. The new edition includes information regarding the role of management accounting in health care organizations, the impact of the Affordable Care Act on managerial responsibilities, recent changes in operational budgeting practices—including a focus on "budget drivers," the importance of managing the revenue cycle, and other factors that have fundamentally altered the use of management accounting in health care organizations over the past several years. Throughout this edition, the author introduces concepts and techniques that will help students identify, analyze, and apply key management accounting principles. The use of practice case studies at the end of each chapter allows students to master the techniques rather than simply memorize them. Assesses the impact of health care's impending fiscal crisis on the management accounting needs of health care organizations Describes the essentials of full-cost accounting, differential-cost accounting, and activity-based accounting, while illustrating their use in health care organizations Explains responsibility accounting and provides guidance on designing a responsibility accounting structure

Financial Management In Health Care Organizations

Autor: Robert McLean
Publisher: Cengage Learning
ISBN: 9780766835474
File Size: 50,20 MB
Format: PDF, ePub
Read: 6278
Download or Read Book
Financing of health care organizations is increasingly important in today's society. Financial Management in Health Care Organizations provides discussion on the fundamental principles of finance, accounting, and budgeting for both short-term and long-term assets and programs. Managers of health care organizations and those aspiring to become managers will find this an invaluable tool in helping to increase their understanding of the financial aspects of running and managing their businesses. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

Management Accounting For Health Care Organizations

Autor: Robert W. Hankins
Publisher: Jones & Bartlett Learning
ISBN: 9780763732257
File Size: 63,71 MB
Format: PDF, Docs
Read: 9785
Download or Read Book
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.

Accounting Fundamentals For Health Care Management

Autor: Steven A. Finkler
Publisher: Jones & Bartlett Publishers
ISBN: 1449645283
File Size: 42,29 MB
Format: PDF
Read: 2432
Download or Read Book
Accounting Fundamentals for Health Care Management is ideal for an introductory course in financial accounting in both undergraduate and graduate programs. This is the first book that focuses on basic accounting in health care management. This essential book contains the vocabulary of and an introduction to the tools and concepts employed by finance officers. It will help anyone assess financial information, ask the appropriate questions, and understand the jargon-laden answers. This book is indispensable for anyone who manages a department and a budget.

Accounting For Health And Health Care

Autor: National Research Council
Publisher: National Academies Press
ISBN: 9780309186841
File Size: 40,40 MB
Format: PDF, ePub, Mobi
Read: 4700
Download or Read Book
It has become trite to observe that increases in health care costs have become unsustainable. How best for policy to address these increases, however, depends in part on the degree to which they represent increases in the real quantity of medical services as opposed to increased unit prices of existing services. And an even more fundamental question is the degree to which the increased spending actually has purchased improved health. Accounting for Health and Health Care addresses both these issues. The government agencies responsible for measuring unit prices for medical services have taken steps in recent years that have greatly improved the accuracy of those measures. Nonetheless, this book has several recommendations aimed at further improving the price indices.

The Healthcare Imperative

Autor: Roundtable on Evidence-Based Medicine
Publisher: National Academies Press
ISBN: 0309144337
File Size: 12,15 MB
Format: PDF, Docs
Read: 4155
Download or Read Book
The United States has the highest per capita spending on health care of any industrialized nation but continually lags behind other nations in health care outcomes including life expectancy and infant mortality. National health expenditures are projected to exceed $2.5 trillion in 2009. Given healthcare's direct impact on the economy, there is a critical need to control health care spending. According to The Health Imperative: Lowering Costs and Improving Outcomes, the costs of health care have strained the federal budget, and negatively affected state governments, the private sector and individuals. Healthcare expenditures have restricted the ability of state and local governments to fund other priorities and have contributed to slowing growth in wages and jobs in the private sector. Moreover, the number of uninsured has risen from 45.7 million in 2007 to 46.3 million in 2008. The Health Imperative: Lowering Costs and Improving Outcomes identifies a number of factors driving expenditure growth including scientific uncertainty, perverse economic and practice incentives, system fragmentation, lack of patient involvement, and under-investment in population health. Experts discussed key levers for catalyzing transformation of the delivery system. A few included streamlined health insurance regulation, administrative simplification and clarification and quality and consistency in treatment. The book is an excellent guide for policymakers at all levels of government, as well as private sector healthcare workers.

Cost Accounting For Dummies

Autor: Kenneth Boyd
Publisher: John Wiley & Sons
ISBN: 1118453816
File Size: 61,82 MB
Format: PDF, ePub, Docs
Read: 4807
Download or Read Book
The easy way to get a grip on cost accounting Critical in supporting strategic business decisions and improving profitability, cost accounting is arguably one of the most important functions in the accounting field. For business students, cost accounting is a required course for those seeking an accounting degree and is a popular elective among other business majors. Cost Accounting For Dummies tracks to a typical cost accounting course and provides in-depth explanations and reviews of the essential concepts you'll encounter in your studies: how to define costs as direct materials, direct labor, fixed overhead, variable overhead, or period costs; how to use allocation methodology to assign costs to products and services; how to evaluate the need for capital expenditures; how to design a budget model that forecast changes in costs based on expected activity levels; and much more. Tracks to a typical cost accounting course Includes practical, real-world examples Walks you though homework problems with detailed, easy-to-understand answers If you're currently enrolled in a cost accounting course, this hands-on, friendly guide gives you everything you need to master this critical aspect of accounting.

Measuring And Modeling Health Care Costs

Autor: Ana Aizcorbe
Publisher: University of Chicago Press
ISBN: 022653099X
File Size: 63,56 MB
Format: PDF, ePub
Read: 3627
Download or Read Book
Health care costs represent a nearly 18% of U.S. gross domestic product and 20% of government spending. While there is detailed information on where these health care dollars are spent, there is much less evidence on how this spending affects health. The research in Measuring and Modeling Health Care Costs seeks to connect our knowledge of expenditures with what we are able to measure of results, probing questions of methodology, changes in the pharmaceutical industry, and the shifting landscape of physician practice. The research in this volume investigates, for example, obesity’s effect on health care spending, the effect of generic pharmaceutical releases on the market, and the disparity between disease-based and population-based spending measures. This vast and varied volume applies a range of economic tools to the analysis of health care and health outcomes. Practical and descriptive, this new volume in the Studies in Income and Wealth series is full of insights relevant to health policy students and specialists alike.