Issues in Cost Accounting for Health Care Organizations

• Author(s): Steven A. Finkler, David Marc Ward,
• Publisher: Jones & Bartlett Learning
• Pages: 422
• ISBN_10: 083421010X
  ISBN_13: 9780834210103
  
• Language: en
• Categories: Business & Economics / Accounting / General , Business & Economics / Business Law , Business & Economics / Marketing / General , Health & Fitness / General , Medical / General , Medical / Administration , Medical / Health Care Delivery , Medical / Hospital Administration & Care , Medical / Medicaid & Medicare ,

Description:... 7) Predicting future costs. Finkler S.A.: Regression-based cost estimation and variance analysis. Ahrens J.: The learning curve and the health care industry. 8) Barry P.S.: The financial evolution of hospitals and the zero-base budget approach. Cortes T.A.: Zero-based budgeting for a radiology service: A case study in outsourcing. Finkler S.A.: Developing and using a budget manual. Outcome budgeting shifts focus to meeting objectives. Flexible budgeting allows for better management of resources as needs change. 9) Flexible budgeting and variance analysis. Kropf R.: Physician cost variance analysis under DRG's. Holswade S.M. and Vogel D.P.: A contemporary approach to budget variance analysis: A pharmacy application. Finkler S.A.: Rolling budgets and variance reports. Skantz T.R.: Statistical cost control: A tool for financial managers. 10) Management control. Suver J.D.: Competitive pricing models for intra-hospital services. Grazier K.L. Transfer pricing in the hospital HMO corporation. 11) Cost accounting ratios. Finkler S.A.: Ratio analysis: Use with caution. Zeller T.L., Stanko B.B.: Hospital industry cash flow ratio analysis: A sufficiency and efficiency perspective. Lam M.Y.: Ratio analysis for the development office of health care institutions. 12) Measuring productivity. Margulies N., Duval J.F.: Productivity management: A model for participative management in health care organizations. 13) Inventory. Turner S.M., Lopiensky K., Gammon R., Broderick R.: Inventory management system reaps savings for department. 14) Dealing with uncertainty. Chalfin D.B.: Decision analysis and capital budgeting: Application to the delivery of critical care services. Finkler S.A.: Expected value technique useful in HMO negotiations. Rosenberg J.L. Decision making under uncertainty: A linear programming approach. 15) Information systems for costing. Keegan A.J.: Saving money throughout the cost accounting installation cycle. Stephenson R.C.: Cost accounting software design.