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"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"--
Table des matières
List of Figures, Tables, and Exhibits xv
Dedication xix
Preface xxi
Acknowledgments xxxiii
The Author xxxv
1 Management Accounting and Health Care's Impending Fiscal Crisis 1
2 Essentials of Full-Cost Accounting 29
3 Cost Behavior 73
4 Differential Cost Accounting 99
5 Activity-Based Costing 125
6 Responsibility Accounting: An Overview 161
7 Designing the Responsibility Accounting Structure 189
8 Programming 211
9 Operational Budgeting 245
10 The Cash Budget 279
11 Measuring and Reporting 305
12 Implementing a New Responsibility Accounting System 341
Appendix A: Answers to "Test Yourself" Questions 365
Appendix B: Solutions to the Practice Cases 377
Glossary of Selected Terms and Concepts 429
Index 443
