Management accounting in health care organizations / David W. Young.
"Management Accounting in Health Care Organizations, Third Edition, focuses on the application of key managerial accounting tools and concepts introduced. Topics include full costing, incremental costing, activity based costing and responsibility accounting. The book focuses upon both analytics...
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| Online Access: |
Access E-Book |
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| Access Note: | Access to electronic resources restricted to Simmons University students, faculty and staff. |
| Main Author: | |
| Format: | eBook |
| Language: | English |
| Published: |
San Francisco, CA :
Jossey-Bass & Pfeiffer Imprints, Wiley,
[2014]
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| Edition: | Third edition. |
| Series: | Jossey-bass public health
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| Subjects: |
| Summary: | "Management Accounting in Health Care Organizations, Third Edition, focuses on the application of key managerial accounting tools and concepts introduced. Topics include full costing, incremental costing, activity based costing and responsibility accounting. The book focuses upon both analytics and communication skills. 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. Esoteric and non-health care specific content have been removed, as well as most cases, allowing room for a much needed new chapter Chapter One, The Context For Management Accounting In Health Care and a newly combined but shorter chapter on Aborption-Costing and Activity-Based Accounting. New to this edition is expanded content on the specific role of management accounting in health care, activity-based costing, impact of Affordable Care Act, and much more detail operational budgeting. The book is an ideal way to help students learn to identify, define, discuss and apply key health care management accounting concepts. The book includes one practice case, with optional cases posted online for instructors to select, along with teaching notes for the cases. Each chapter includes learning objectives, standard introductions, and key terms. Table of Contents:One: The Context For Management Accounting In Health CareTwo: Essentials Of Full-Cost AccountingThree: Cost BehaviorFour: Differential Cost AccountingFive: Activity-Based CostingSix: Responsibility Accounting: An OverviewSeven: Designing A Responsibility Accounting StructureEight: ProgrammingNine: Operational BudgetingTen: Cash BudgetingEleven: Measuring And ReportingTwelve: Implementing A New Responsibility Accounting System"-- |
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| Physical Description: | 1 online resource (496 pages) : illustrations (some color). |
| Bibliography: | Includes bibliographical references and index. |
| ISBN: | 9781118653715 (e-book) |
| Access: | Access to electronic resources restricted to Simmons University students, faculty and staff. |