Use Of Cost Information

Issues To Consider In Calculating Costs

Resource Usage: A Conceptual Framework

The Cost Accounting Methodology

Effect Of The Cost Accounting Methodology On Pricing Decisions

Full Cost Accounting And Third-Party Reimbursement

Summary Of Cost Accounting Choices

Appendix. The Reciprocal Method Of Cost Allocation

Practice Case: Mossy Bog Laboratories

Chapter 2 Differential Cost Accounting

The Nature Of Costs

The Differential Cost Concept

The Concept Of Contribution

Sunk Costs

Non-Quantitative Considerations

The Role Of Allocated Overhead

Cost-Volume-Profit Analysis

Special Considerations In Cost-Volume-Profit Analysis

Practice Case: Narcolarm, Inc.

Chapter 3. Absorption Costing

Health Care's Second Stage Dilemma

A Functional Classification Of Manufacturing Costs

Computing Cost Of Goods Sold

The Overhead Rate

Overhead Variances

Managerial Uses Of Overhead Variances

Practice Case: Crimson Chair Company.

Chapter 4. Activity-Based Costing And Variable Costing

Activity-Based Costing

Cost Drivers In Other Health Care Settings

Absorption Costing Vs. Variable Costing

Practice Case Lincoln Dietary Department

Chapter 5. Responsibility Accounting: An Overview

Cost Accounting And Responsibility Accounting

Responsibility Accounting Systems Defined

The Responsibility Accounting Structure

The Management Control Process

Summary: Making Profit Centers Work

Practice Case: Valley Hospital

Chapter 6. Programming And Budgeting

Capital Budgeting

Operational Budgeting

Budgeting Misfits

Toward More Effective Budgeting

Appendix. The Concept Of Present Value

Practice Case A: Erie Hospital

Practice Case B: Los Reyes Hospital (A)

Chapter 7. Measuring And Reporting

The Measurement Phase

Measuring And Reporting Techniques

The Reporting Process

Measuring And Reporting Non-Financial Information

Criteria For A Good Responsibility Accounting System

Appendix. Developing A Spidergram

Practice Case: Oak Street Nursing Home

Chapter 8. Implementing A New Responsibility Accounting System

Key Characteristics Of A Good Responsibility Accounting System

The Responsibility Accounting Context

Managing The Change Effort

Case 8-1 The Robert Wood Johnson Medical School

Case 8-2 Southern State University Health System

Case 8-3 Hillside Hospital

Case 8-4 Fletcher Allen Health Care

Appendix: Solutions To Practice Cases

Glossary Of Selected Terms And Concepts Used In This Book