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Management Accounting in Health Care Organizations, 3rd Edition

ISBN: 978-1-118-65362-3
496 pages
March 2014, ©2014, Jossey-Bass
Management Accounting in Health Care Organizations, 3rd Edition (1118653629) cover image


A user-oriented approach to management accounting concepts and techniques

This thoroughly revised new edition of Management Accounting in Health Care Organizations provides introductory-level instruction and a user-oriented approach to management accounting concepts and techniques that help prepare students for managerial work in health care. The new edition includes information regarding the role of management accounting in health care organizations, the impact of the Affordable Care Act on managerial responsibilities, recent changes in operational budgeting practices—including a focus on "budget drivers," the importance of managing the revenue cycle, and other factors that have fundamentally altered the use of management accounting in health care organizations over the past several years.

Throughout this edition, the author introduces concepts and techniques that will help students identify, analyze, and apply key management accounting principles. The use of practice case studies at the end of each chapter allows students to master the techniques rather than simply memorize them.

  • Assesses the impact of health care's impending fiscal crisis on the management accounting needs of health care organizations
  • Describes the essentials of full-cost accounting, differential-cost accounting, and activity-based accounting, while illustrating their use in health care organizations
  • Explains responsibility accounting and provides guidance on designing a responsibility accounting structure
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Table of Contents

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

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Author Information

DAVID W. YOUNG, DBA, is professor of accounting, emeritus, at Boston University School of Management, where he directed the school's health care management program for three years.

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