Essentials of cost accounting for health care organizations:
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| Main Authors: | , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Sudbury, Mass. [u.a.]
Jones and Bartlett
2007
|
| Edition: | 3. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | Includes bibliographical references and index Erscheint: Februar 2007 |
| Physical Description: | XVIII, 484 S. cm |
| ISBN: | 0763738131 9780763738136 |
Staff View
MARC
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| 100 | 1 | |a Finkler, Steven A. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Essentials of cost accounting for health care organizations |c Steven A. Finkler ; David M. Ward ; Judith J. Baker |
| 250 | |a 3. ed. | ||
| 264 | 1 | |a Sudbury, Mass. [u.a.] |b Jones and Bartlett |c 2007 | |
| 300 | |a XVIII, 484 S. |c cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Includes bibliographical references and index | ||
| 500 | |a Erscheint: Februar 2007 | ||
| 650 | 7 | |a Cost accounting |2 gtt | |
| 650 | 7 | |a Gezondheidszorg |2 gtt | |
| 650 | 4 | |a Gesundheitswesen | |
| 650 | 4 | |a Health facilities |x Costs |x Accounting | |
| 650 | 4 | |a Hospitals |x Cost of operation |x Accounting | |
| 650 | 4 | |a Cost accounting | |
| 650 | 4 | |a Costs and Cost Analysis | |
| 650 | 4 | |a Health Facilities |x economics | |
| 650 | 4 | |a Accounting |x methods | |
| 650 | 4 | |a Economics, Hospital | |
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Record in the Search Index
| _version_ | 1805086890117824512 |
|---|---|
| adam_text |
Contents
Preface xiii
About the Authors xvii
PART I COST ACCOUNTING FOUNDATIONS 1
Chapter 1 Introduction to Cost Accounting 3
The Purpose of Cost Accounting 4
Costs for Reporting vs. Costs for Management Planning and Control 7
Good Cost Accounting Systems 8
The Human Element in Cost Accounting 9
Suggested Reading 10
Exercises 10
Chapter 2 Cost Definitions 13
Definition and Characteristics of Costs 15
Cross Subsidization of Costs 19
True Cost, Economic Cost, and Accounting Cost 21
The Long Term vs. the Short Term 24
Departmental vs. Product Line Costing 26
External Costs 30
Notes 31
Suggested Reading 31
Exercises 31
Problems 31
Chapter 3 Product Costing 33
The Need for Product Costing 34
Job Order and Process Costing 34
Process Costing 36
Job Order Costing 37
v
Hybrid Approaches to Product Costing 40
Standard Costing Systems 41
Microcosting 46
Product Costing and Computers 46
Notes 47
Suggested Reading 47
Exercises 47
Problems 48
Chapter 4 Cost Allocation 49
What Is Cost Allocation? 51
Determining Overhead Application Rates 52
Cost Allocation and Motivation 59
Allocating Joint Costs 63
Traditional Cost Allocation for Health Care Organizations 66
Is Good Enough Cost Finding Good Enough? 76
Notes 79
Suggested Reading 79
Exercises 79
Problems 80
Chapter 5 Costing for Nonroutine Decisions 83
Cost Information for Nonroutine Decisions 84
Sunk Costs Are Irrelevant 85
The Role of Volume 86
Terminology for Relevant Costing 88
Examples of Nonroutine Decisions 88
Cost Benefit and Cost Effectiveness Analysis 92
Notes 94
Suggested Reading 94
Exercises 94
Problems 95
Chapter 6 Cost Volume Profit Analysis 97
The Cost Volume Profit Relationship 98
Breakeven Analysis 100
Caveats 107
Mixed Costs and Step Fixed Costs Ill
Using Breakeven Analysis for Decision Making 112
Suggested Reading 113
Exercises 113
Problems 114
PART II COST ACCOUNTING INFORMATION FOR
PLANNING AND CONTROL 117
Chapter 7 Predicting Future Costs 119
Using Groups for Estimating Costs 121
Indexing for Inflation 122
Cost Estimation Using Linear Regression 125
Forecasting 136
Learning Curves 150
Suggested Reading 155
Exercises 155
Problems 156
Case Study—Part 1 157
Chapter 8 Budgeting 159
The Role of Budgeting 160
Budgeting Philosophy 162
The Master Budget 163
The Long Range Budget 164
The Operating Budget 165
The Cash Budget 167
Program Budgets 175
The Capital Budget 175
Special Purpose Budgets 187
The Negotiation and Approval Process 187
Flexible Budgets 188
Note 188
Suggested Reading 188
Exercises 189
Problems 189
Case Study—Part 2 191
Appendix 8 A: Present Value and Compound Interest Tables 193
Chapter 9 Flexible Budgeting and Variance Analysis 199
Traditional Variance Analysis 201
Flexible Budget Variance Analysis 203
Calculation of Variances 210
Variance Analysis and Management Control 214
Revenue Variances 218
Notes 225
Suggested Reading 225
Exercises 225
Problems 226
Case Study—Part 3 227
Chapter 10 Management Control 229
Is Management Control a Science? 230
Responsibility Centers for Management Control 231
The Management Control Process 233
Key Variables 235
Internal Control Systems 237
Transfer Pricing 242
Management Control of Projects 242
Notes 250
Suggested Reading 250
Exercises 251
Problem 251
PART III ADDITIONAL COST ACCOUNTING TOOLS TO
AID IN DECISION MAKING 253
Chapter 11 Cost Accounting Ratios 255
Financial Ratios 256
Development of a New Set of Ratios 257
Some Cost Accounting Ratios 258
Comparisons 260
Notes 262
Suggested Reading 262
Exercises 262
Problems 263
Chapter 12 Measuring Productivity 265
Productivity Defined 266
The Traditional Approach to Measuring Productivity 266
The Total Productivity Ratio 267
The Partial Productivity Ratio 268
Productivity and Indirect Costs 270
Managing Discretionary Costs 273
Notes 280
Suggested Reading 280
Exercises 281
Problems 281
Chapter 13 Inventory 283
Inventory Costing 284
Minimization of Inventory Costs 291
Inventory Issues Related to Health Care Manufacturing 303
Notes 303
Suggested Reading 303
Exercises 303
Problems 304
Chapter 14 Dealing with Uncertainty 305
Uncertainty 306
The Expected Value Technique 306
Simulation Analysis 313
Network Cost Budgeting 319
Linear Programming 326
Notes 331
Suggested Reading 331
Exercises 332
Problems 332
Chapter 15 Information Systems for Costing 335
Considerations in Designing Costing Systems 336
The Risks of Do It Yourself Computing 338
Suggested Reading 342
Exercises 343
Chapter 16 Performance Evaluation and Incentive Compensation 345
Responsibility Centers 346
Evaluating Investment Centers and Their Managers 349
Creating Compensation Incentives 353
Notes 358
Suggested Reading 358
Exercises 358
Problem 359
PART IV COST ACCOUNTING FOR THE FUTURE 361
Chapter 17 New Approaches to Cost Accounting 363
Is There a Problem with Traditional Cost Accounting? 364
Kaplan's Four Stage Cost Model 365
An Alternative: New Generally Accepted Accounting Principles
for One Unified System 367
The Japanese Alternative 369
Dashboards 370
Balanced Scorecards 371
Notes 372
Suggested Reading 373
Exercises 373
Chapter 18 Activity Based Costing 375
WhatisABC? 376
Why Use ABC? 378
Two Approaches to ABC 378
Tracing vs. Allocating in ABC 378
ABC Allocation Principles 379
What Should Be Allocated in ABC? 380
An ABC Example in the Pharmacy 381
Designing and Documenting an ABC Project 386
Commencing an ABC Project in the Day Surgery 387
Another Approach to ABC 389
The Activity Based Management Concept 390
Does ABC Make Sense for Health Care Organizations? 391
Notes 392
Suggested Reading 392
Exercises 392
Problems 393
Chapter 19 Total Cost Management: Measuring the Costs of Quality . .395
Cost Accounting and Quality Management 396
An Introduction to TQM 397
A Focus on Time 399
A Focus on Cost 400
Total Cost Management 401
The Quality of Cost Data 416
A Focus on Customers 419
Notes 419
Suggested Reading 420
Exercises 420
Problems 421
Chapter 20 Summary and Issues for the Future 423
Cost Accounting Foundations 424
Cost Accounting Information for Planning and Control 427
Additional Cost Accounting Tools to Aid in Decision Making 429
Cost Accounting for the Year 2010 and Beyond 431
Additional Future Issues 433
Notes 438
Suggested Reading 439
Exercises 439
Glossary 441
Index 461 |
| adam_txt |
Contents
Preface xiii
About the Authors xvii
PART I COST ACCOUNTING FOUNDATIONS 1
Chapter 1 Introduction to Cost Accounting 3
The Purpose of Cost Accounting 4
Costs for Reporting vs. Costs for Management Planning and Control 7
Good Cost Accounting Systems 8
The Human Element in Cost Accounting 9
Suggested Reading 10
Exercises 10
Chapter 2 Cost Definitions 13
Definition and Characteristics of Costs 15
Cross Subsidization of Costs 19
True Cost, Economic Cost, and Accounting Cost 21
The Long Term vs. the Short Term 24
Departmental vs. Product Line Costing 26
External Costs 30
Notes 31
Suggested Reading 31
Exercises 31
Problems 31
Chapter 3 Product Costing 33
The Need for Product Costing 34
Job Order and Process Costing 34
Process Costing 36
Job Order Costing 37
v
Hybrid Approaches to Product Costing 40
Standard Costing Systems 41
Microcosting 46
Product Costing and Computers 46
Notes 47
Suggested Reading 47
Exercises 47
Problems 48
Chapter 4 Cost Allocation 49
What Is Cost Allocation? 51
Determining Overhead Application Rates 52
Cost Allocation and Motivation 59
Allocating Joint Costs 63
Traditional Cost Allocation for Health Care Organizations 66
Is Good Enough Cost Finding Good Enough? 76
Notes 79
Suggested Reading 79
Exercises 79
Problems 80
Chapter 5 Costing for Nonroutine Decisions 83
Cost Information for Nonroutine Decisions 84
Sunk Costs Are Irrelevant 85
The Role of Volume 86
Terminology for Relevant Costing 88
Examples of Nonroutine Decisions 88
Cost Benefit and Cost Effectiveness Analysis 92
Notes 94
Suggested Reading 94
Exercises 94
Problems 95
Chapter 6 Cost Volume Profit Analysis 97
The Cost Volume Profit Relationship 98
Breakeven Analysis 100
Caveats 107
Mixed Costs and Step Fixed Costs Ill
Using Breakeven Analysis for Decision Making 112
Suggested Reading 113
Exercises 113
Problems 114
PART II COST ACCOUNTING INFORMATION FOR
PLANNING AND CONTROL 117
Chapter 7 Predicting Future Costs 119
Using Groups for Estimating Costs 121
Indexing for Inflation 122
Cost Estimation Using Linear Regression 125
Forecasting 136
Learning Curves 150
Suggested Reading 155
Exercises 155
Problems 156
Case Study—Part 1 157
Chapter 8 Budgeting 159
The Role of Budgeting 160
Budgeting Philosophy 162
The Master Budget 163
The Long Range Budget 164
The Operating Budget 165
The Cash Budget 167
Program Budgets 175
The Capital Budget 175
Special Purpose Budgets 187
The Negotiation and Approval Process 187
Flexible Budgets 188
Note 188
Suggested Reading 188
Exercises 189
Problems 189
Case Study—Part 2 191
Appendix 8 A: Present Value and Compound Interest Tables 193
Chapter 9 Flexible Budgeting and Variance Analysis 199
Traditional Variance Analysis 201
Flexible Budget Variance Analysis 203
Calculation of Variances 210
Variance Analysis and Management Control 214
Revenue Variances 218
Notes 225
Suggested Reading 225
Exercises 225
Problems 226
Case Study—Part 3 227
Chapter 10 Management Control 229
Is Management Control a Science? 230
Responsibility Centers for Management Control 231
The Management Control Process 233
Key Variables 235
Internal Control Systems 237
Transfer Pricing 242
Management Control of Projects 242
Notes 250
Suggested Reading 250
Exercises 251
Problem 251
PART III ADDITIONAL COST ACCOUNTING TOOLS TO
AID IN DECISION MAKING 253
Chapter 11 Cost Accounting Ratios 255
Financial Ratios 256
Development of a New Set of Ratios 257
Some Cost Accounting Ratios 258
Comparisons 260
Notes 262
Suggested Reading 262
Exercises 262
Problems 263
Chapter 12 Measuring Productivity 265
Productivity Defined 266
The Traditional Approach to Measuring Productivity 266
The Total Productivity Ratio 267
The Partial Productivity Ratio 268
Productivity and Indirect Costs 270
Managing Discretionary Costs 273
Notes 280
Suggested Reading 280
Exercises 281
Problems 281
Chapter 13 Inventory 283
Inventory Costing 284
Minimization of Inventory Costs 291
Inventory Issues Related to Health Care Manufacturing 303
Notes 303
Suggested Reading 303
Exercises 303
Problems 304
Chapter 14 Dealing with Uncertainty 305
Uncertainty 306
The Expected Value Technique 306
Simulation Analysis 313
Network Cost Budgeting 319
Linear Programming 326
Notes 331
Suggested Reading 331
Exercises 332
Problems 332
Chapter 15 Information Systems for Costing 335
Considerations in Designing Costing Systems 336
The Risks of Do It Yourself Computing 338
Suggested Reading 342
Exercises 343
Chapter 16 Performance Evaluation and Incentive Compensation 345
Responsibility Centers 346
Evaluating Investment Centers and Their Managers 349
Creating Compensation Incentives 353
Notes 358
Suggested Reading 358
Exercises 358
Problem 359
PART IV COST ACCOUNTING FOR THE FUTURE 361
Chapter 17 New Approaches to Cost Accounting 363
Is There a Problem with Traditional Cost Accounting? 364
Kaplan's Four Stage Cost Model 365
An Alternative: New Generally Accepted Accounting Principles
for One Unified System 367
The Japanese Alternative 369
Dashboards 370
Balanced Scorecards 371
Notes 372
Suggested Reading 373
Exercises 373
Chapter 18 Activity Based Costing 375
WhatisABC? 376
Why Use ABC? 378
Two Approaches to ABC 378
Tracing vs. Allocating in ABC 378
ABC Allocation Principles 379
What Should Be Allocated in ABC? 380
An ABC Example in the Pharmacy 381
Designing and Documenting an ABC Project 386
Commencing an ABC Project in the Day Surgery 387
Another Approach to ABC 389
The Activity Based Management Concept 390
Does ABC Make Sense for Health Care Organizations? 391
Notes 392
Suggested Reading 392
Exercises 392
Problems 393
Chapter 19 Total Cost Management: Measuring the Costs of Quality . .395
Cost Accounting and Quality Management 396
An Introduction to TQM 397
A Focus on Time 399
A Focus on Cost 400
Total Cost Management 401
The Quality of Cost Data 416
A Focus on Customers 419
Notes 419
Suggested Reading 420
Exercises 420
Problems 421
Chapter 20 Summary and Issues for the Future 423
Cost Accounting Foundations 424
Cost Accounting Information for Planning and Control 427
Additional Cost Accounting Tools to Aid in Decision Making 429
Cost Accounting for the Year 2010 and Beyond 431
Additional Future Issues 433
Notes 438
Suggested Reading 439
Exercises 439
Glossary 441
Index 461 |
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| index_date | 2024-07-02T18:13:49Z |
| indexdate | 2024-07-20T08:43:25Z |
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| isbn | 0763738131 9780763738136 |
| language | English |
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| spelling | Finkler, Steven A. Verfasser aut Essentials of cost accounting for health care organizations Steven A. Finkler ; David M. Ward ; Judith J. Baker 3. ed. Sudbury, Mass. [u.a.] Jones and Bartlett 2007 XVIII, 484 S. cm txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index Erscheint: Februar 2007 Cost accounting gtt Gezondheidszorg gtt Gesundheitswesen Health facilities Costs Accounting Hospitals Cost of operation Accounting Cost accounting Costs and Cost Analysis Health Facilities economics Accounting methods Economics, Hospital Kostenrechnung (DE-588)4032592-1 gnd rswk-swf Gesundheitsvorsorge (DE-588)4136584-7 gnd rswk-swf Gesundheitsvorsorge (DE-588)4136584-7 s Kostenrechnung (DE-588)4032592-1 s DE-604 Ward, David M. Verfasser aut Baker, Judith J. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015758082&sequence=000004&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Finkler, Steven A. Ward, David M. Baker, Judith J. Essentials of cost accounting for health care organizations Cost accounting gtt Gezondheidszorg gtt Gesundheitswesen Health facilities Costs Accounting Hospitals Cost of operation Accounting Cost accounting Costs and Cost Analysis Health Facilities economics Accounting methods Economics, Hospital Kostenrechnung (DE-588)4032592-1 gnd Gesundheitsvorsorge (DE-588)4136584-7 gnd |
| subject_GND | (DE-588)4032592-1 (DE-588)4136584-7 |
| title | Essentials of cost accounting for health care organizations |
| title_auth | Essentials of cost accounting for health care organizations |
| title_exact_search | Essentials of cost accounting for health care organizations |
| title_exact_search_txtP | Essentials of cost accounting for health care organizations |
| title_full | Essentials of cost accounting for health care organizations Steven A. Finkler ; David M. Ward ; Judith J. Baker |
| title_fullStr | Essentials of cost accounting for health care organizations Steven A. Finkler ; David M. Ward ; Judith J. Baker |
| title_full_unstemmed | Essentials of cost accounting for health care organizations Steven A. Finkler ; David M. Ward ; Judith J. Baker |
| title_short | Essentials of cost accounting for health care organizations |
| title_sort | essentials of cost accounting for health care organizations |
| topic | Cost accounting gtt Gezondheidszorg gtt Gesundheitswesen Health facilities Costs Accounting Hospitals Cost of operation Accounting Cost accounting Costs and Cost Analysis Health Facilities economics Accounting methods Economics, Hospital Kostenrechnung (DE-588)4032592-1 gnd Gesundheitsvorsorge (DE-588)4136584-7 gnd |
| topic_facet | Cost accounting Gezondheidszorg Gesundheitswesen Health facilities Costs Accounting Hospitals Cost of operation Accounting Costs and Cost Analysis Health Facilities economics Accounting methods Economics, Hospital Kostenrechnung Gesundheitsvorsorge |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015758082&sequence=000004&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT finklerstevena essentialsofcostaccountingforhealthcareorganizations AT warddavidm essentialsofcostaccountingforhealthcareorganizations AT bakerjudithj essentialsofcostaccountingforhealthcareorganizations |