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Essentials of Cost Accounting for Health Care Organizations

by: Finkler, Steven A.

Essentials of Cost Accounting for Health Care Organizations

by: Finkler, Steven A.

ISBN 13:
9780834210110
ISBN 10:
0834210118
Edition: 2nd
Format: Hardcover
Copyright: 03/01/1999
Publisher: Jones & Bartlett
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Summary

Essentials of Cost Accounting for Health Care Organizations, Second Editionis a comprehensive text that applies the tools and techniques of cost accounting to the health services field. It is an essential tool for all professionals who need to deal with the challenges of managing health facilities in a difficult economic environment. The new edition has an increased emphasis on managed care as well as a new computer-based component. Instructor's manual available.

Preface

PART I---COST ACCOUNTING FOUNDATIONS

(120)

Introduction to Cost Accounting

(8)

The purpose of Cost Accounting

(3)

Costs for Reporting vs. Costs for Management Planning and Control

(1)

Good Cost Accounting Systems

(2)

The Human Element in Cost Accounting

(1)

Exercises

(1)

Cost Definitions

(20)

Definition and Characteristics of Costs

(4)

Cross-Subsidization of Costs

(1)

True Cost, Economic Cost, and Accounting Cost

(3)

The Long Term vs. the Short Term

(2)

Departmental vs. Product-Line Costing

(4)

External Costs

(1)

Exercises

(3)

Product Costing

(16)

The Need for Product Costing

(1)

Job-Order and Process Costing

(2)

Process Costing

(1)

Job-Order Costing

(2)

Hybrid Approaches to Product Costing

(1)

Standard Costing Systems

(5)

Microcosting

(1)

Product Costing and Computers

(1)

Exercises

(3)

Cost Allocation

(42)

What Is Cost Allocation?

(1)

Determining Overhead Application Rates

(6)

Cost Allocation and Motivation

(4)

Allocating Joint Costs

(3)

Traditional Cost Allocation for Health Care Organizations

(10)

Is Good-Enough Cost Finding Good Enough?

(3)

Exercises

(3)

Appendix 4-A: Medicare Cost Report Excerpts

(10)

Costing for Nonroutine Decisions

(14)

Cost Information for Nonroutine Decisions

(1)

Sunk Costs Are Irrelevant

(1)

The Role of Volume

(2)

Terminology for Relevant Costing

(1)

Examples of Nonroutine Decisions

(4)

Cost-Benefit and Cost-Effectiveness Analysis

(2)

Exercises

100

(3)

Cost-Volume-Profit Analysis

103

(18)

The Cost-Volume-Profit Relationship

104

(2)

Breakeven Analysis

106

(7)

Caveats

113

(3)

Mixed Costs and Step-Fixed Costs

116

(1)

Using Breakeven Analysis for Decision Making

117

(1)

Exercises

118

(3)

PART II---COST ACCOUNTING INFORMATION FOR PLANNING AND CONTROL

121

(132)

Predicting Future Costs

123

(38)

Introduction

124

(1)

Using Groups for Estimating Costs

125

(1)

Indexing for Inflation

126

(3)

Cost Estimation Using Linear Regression

129

(10)

Forecasting

139

(12)

Learning Curves

151

(6)

Exercises

157

(4)

Budgeting

161

(38)

Introduction

162

(1)

The Role of Budgeting

162

(1)

Budgeting Philosophy

163

(2)

The Master Budget

165

(1)

The Long-Range Budget

166

(1)

The Operating Budget

166

(3)

The Cash Budget

169

(7)

Program Budgets

176

(1)

The Capital Budget

176

(11)

Special-Purpose Budgets

187

(1)

The Negotiation and Approval Process

188

(1)

Flexible Budgets

188

(1)

Exercises

189

(5)

Appendix 8-A: Present Value and Compound interest Tables

194

(5)

Flexible Budgeting and Variance Analysis

199

(30)

Introduction

201

(1)

Traditional Variance Analysis

202

(2)

Flexible Budget Variance Analysis

204

(6)

Calculation of Variances

210

(4)

Variance Analysis and Management Control

214

(4)

Revenue Variances

218

(7)

Exercises

225

(4)

Management Control

229

(24)

Introduction

230

(1)

Is Management Control a Science?

230

(1)

Responsibility Centers for Management Control

231

(1)

The Management Control Process

232

(3)

Key Variables

235

(2)

Internal Control Systems

237

(4)

Transfer Pricing

241

(1)

Management Control of Projects

242

(8)

Exercises

250

(3)

PART III---ADDITIONAL COST ACCOUNTING TOOLS TO AID IN DECISION MAKING

253

(104)

Cost Accounting Ratios

255

(8)

Introduction

256

(1)

Financial Ratios

256

(1)

Development of a New Set of Ratios

257

(1)

Some Cost Accounting Ratios

257

(3)

Comparisons

260

(2)

Exercises

262

(1)

Measuring Productivity

263

(18)

Introduction

264

(1)

Productivity Defined

264

(1)

The Traditional Approach to Measuring Productivity

264

(1)

The Total Productivity Ratio

265

(1)

The Partial Productivity Ratio

266

(1)

Productivity and Indirect Costs

267

(4)

Managing Discretionary Costs

271

(7)

Exercises

278

(3)

Inventory

281

(22)

Introduction

282

(7)

Inventory Costing

289

(11)

Minimization of Inventory Costs

300

(1)

Inventory Issues Related to Health Care Manufacturing

300

(1)

Exercises

300

(3)

Dealing with Uncertainty

303

(28)

Uncertainty

304

(1)

The Expected Value Technique

304

(7)

Simulation Analysis

311

(5)

Network Cost Budgeting

316

(7)

Linear Programming

323

(5)

Exercises

328

(3)

Information Systems for Costing

331

(10)

Introduction

332

(1)

Considerations in Designing Costing Systems

332

(2)

The Risks of Do-It-Yourself Computing

334

(4)

Exercises

338

(3)

Performance Evaluation and Incentive Compensation

341

(16)

Introduction

342

(1)

Responsibility Centers

342

(3)

Evaluating Investment Centers and Their Managers

345

(4)

Creating Compensation Incentives

349

(5)

Exercises

354

(3)

PART IV---COST ACCOUNTING FOR THE YEAR 2000 AND BEYOND

357

(60)

New Approaches to Cost Accounting

359

(16)

Is There a Problem with Traditional Cost Accounting?

360

(1)

Kaplan's Four-Stage Cost Model

361

(2)

An Alternative: New Generally Accepted Accounting Principles for One Unified System

363

(2)

The Japanese Alternative

365

(1)

Activity-Based Costing

366

(7)

Exercises

373

(2)

Total Cost Management: Measuring the Costs of Quality

375

(26)

Cost Accounting and Quality Management

376

(1)

An Introduction to TQM

377

(2)

A Focus on Time

379

(1)

A Focus on Cost

380

(1)

Total Cost Management

381

(13)

The Quality of Cost Data

394

(3)

A Focus on Customers

397

(2)

Exercises

399

(2)

Summary and Issues for the Future

401

(16)

Introduction

402

(1)

Cost Accounting Foundations

402

(2)

Cost Accounting Information for Planning and Control

404

(2)

Additional Cost Accounting Tools To Aid in Decision Making

406

(3)

Cost Accounting for the Year 2000 and Beyond

409

(1)

Additional Future Issues

410

(6)

Exercises

416

(1)

Glossary

417

(18)

Index

435

(20)

About the Authors

455

Amazon no longer offers textbook rentals. We do!

Essentials of Cost Accounting for Health Care Organizations

Essentials of Cost Accounting for Health Care Organizations

9780834210110

0834210118

Summary

Table of Contents

Supplemental Materials

Write a Review

Amazon no longer offers textbook rentals. We do!

Essentials of Cost Accounting for Health Care Organizations

Essentials of Cost Accounting for Health Care Organizations

9780834210110

0834210118

Summary

Table of Contents

Supplemental Materials

Write a Review

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