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Cover image for Management accounting in health care organizations
Title:
Management accounting in health care organizations
Personal Author:
Edition:
2nd ed.
Publication Information:
San Francisco, US : Josey - Bass, 2008
Physical Description:
xxvii, 646 p. : ill. ; 24 cm.
ISBN:
9780470300213

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Library
Item Barcode
Call Number
Material Type
Item Category 1
Status
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30000010199919 RA971.3 Y68 2008 Open Access Book Book
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Summary

Summary

The thoroughly revised second edition of this popular text provides students with a comprehensive understanding of accounting principles, concepts, and techniques that guide managerial decision-making in health care. 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. The book covers full-cost accounting, differential cost accounting, and responsibility accounting. Case-based problems throughout each chapter reinforce lessons. Each chapter includes learning objectives, standard introductions, and key terms.


Author Notes

David W. Young , DBA, is professor of management, Emeritus, of Boston University's School of Management, where he was affiliated with the school's Health Sector and Public and Nonprofit management programs.


Table of Contents

Figures, Tables, and Exhibits
Preface
Acknowledgments
The Author
1 Essentials of Full-cost Accounting
2 Cost Behavior
3 Differential Cost Accounting
4 Absorption Costing
5 Activity-based Costing
6 Responsibility Accounting: An Overview
7 Designing the Responsibility Accounting Structure
8 Programming
9 Operational Budgeting
10 Cash Budgeting
11 Measuring and Reporting
12 Implementing a New Responsibility Accounting System
Appendix Solutions to Practice Cases
Glossary of Selected Terms and Concepts
Index
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