Management Accounting for Health Care Organizations: Tools and Techniques for Decision Support
Authors Robert Hankins And Judith Baker Have Drawn On Their Years Of Teaching And Consulting Experience To Produce A Unique Text That Combines Activity-Based Management Approaches With A Solid Foundation Of Basic Management Accounting Concepts. This Text Carefully Guides You Through Fundamental Decision Theory, Production Analysis, Cost Measurement, And Internal Reporting Concepts—Essential Skills To Support Management Decisions. Chapter Learning Objectives, Discussion Questions, Summaries Of...
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The authors draw on their years of teaching and consulting experience to produce a unique text that combines activity-based management approaches with a solid foundation of basic management accounting concepts.
PrefaceAbout the Authors1Accounting and Management32Management Accounting and Internal Decision Making193Perspectives on Costs354Introduction to Costing595Formalizing the Analysis of Activities and Costs796Organization Structure and Costing1157Aggregating Activity Costs1378Determining Activity Structures and Cost Drivers1599Planning, Designing, and Implementing an ABC System18110Traditional Costing to Support Financial Accounting20511Cost Prediction22512Budgets, Budgeting, and Control24913Cost-Variance Analysis27914Classical Cost-Based Decision Models30315Performance Measures33116Management Accounting Reports36117Summary and a Look to the Future383Glossary389Acronyms403App. AA Review of Financial Accounting Concepts405App. BBasic Concepts in Statistical Analysis427Index451
