Management Accounting in Health Care Organizations
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...
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David W. Young is professor of accounting and control in the School of Management at Boston University, where he is affiliated with the school's Health Care Program and Public and Nonprofit Management Programs. He has published many books, articles, cases, and teaching notes on the topic of health policy and management.
List of ExhibitsPrefaceAcknowledgmentsThe Author1Essentials of Full Cost Accounting12Differential Cost Accounting573Absorption Costing1154Activity-Based Costing and Variable Costing1995Responsibility Accounting: An Overview2396Programming and Budgeting3057Measuring and Reporting3938Implementing a New Responsibility Accounting System459AppSolutions to Practice Cases535Glossary of Selected Terms and Concepts563Index569
