Finkler, Steven A.

Essentials of cost accounting for health care organizations / Cost accounting for health care organizations Steven A. Finkler, David M. Ward, Judith J. Baker. - 3rd ed. - Sudbury, Mass. : Jones and Bartlett Publishers, c2007. - xviii, 484 p. : ill. ; 26 cm.

Includes bibliographical references and index.

Introduction to cost accounting -- Cost definitions -- Product costing -- Cost allocation -- Costing for nonroutine decisions -- Cost-volume-profit analysis -- Predicting future costs -- Budgeting -- Flexible budgeting and variance analysis -- Management control -- Cost accounting ratios -- Measuring productivity -- Inventory -- Dealing with uncertainty -- Information systems for costing -- Performance evaluation and incentive compensation -- New approaches to cost accounting -- Activity-based costing -- Total cost management : measuring the costs of quality -- Summary and issues for the future.

0763738131 9780763738136

2006028724

101285976 DNLM


Health facilities--Costs--Accounting.
Hospitals--Cost of operation--Accounting.
Cost accounting.
Costs and Cost Analysis.
Health Facilities--economics.
Accounting--methods.
Economics, Hospital.

HF5686.H7 / F563 2007

657/.8322042 FSE