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Management Accounting in Health Care Organizations, 2nd Edition

ISBN: 978-0-470-30021-3
680 pages
November 2008, ©2008, Jossey-Bass
Management Accounting in Health Care Organizations, 2nd Edition (0470300213) cover image
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.
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Figures, Tables, and Exhibits.

Preface.

Acknowledgments.

The Author.

One: Essentials of Full-cost Accounting.

Two: Cost Behavior.

Three: Differential Cost Accounting.

Four: Absorption Costing.

Five: Activity-based Costing.

Six: Responsibility Accounting: An Overview.

Seven: Designing the Responsibility Accounting Structure.

Eight: Programming.

Nine: Operational Budgeting.

Ten: Cash Budgeting.

Eleven: Measuring and Reporting.

Twelve: Implementing a New Responsibility Accounting System.

Appendix: Solutions to Practice Cases.

Glossary of Selected Terms and Concepts.

Index.

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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.

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Instructors Resources
Wiley Instructor Companion Site
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Management Accounting in Health Care Organizations, 2nd Edition (US $95.00)

-and- Ethics in Health Services and Policy: A Global Approach (US $90.00)

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