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22대 대한민국 국회 국회정보길라잡이 국회의원검색
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Preface xiii

About the Authors xvii

Part I Cost Accounting Foundations 1

Chapter 1 Introduction to Cost Accounting 3

Chapter 2 Cost Definitions 13

Chapter 3 Product Costing 33

Chapter 4 Cost Allocation 49

Chapter 5 Costing for Nonroutine Decisions 83

Chapter 6 Cost-Volume-Profit Analysis 97

Part II Cost Accounting Information for Planning and Control 117

Chapter 7 Predicting Future Costs 119

Chapter 8 Budgeting 159

Chapter 9 Flexible Budgeting and Variance Analysis 199

Chapter 10 Management Control 229

Part III Additional Cost Accounting Tools to Aid in Decision Making 253

Chapter 11 Cost Accounting Ratios 255

Chapter 12 Measuring Productivity 265

Chapter 13 Inventory 283

Chapter 14 dealing with Uncertainty 305

Chapter 15 Information Systems for Costing 335

Chapter 16 Performance Evaluation and Incentive Compensation 345

Part IV Cost Accounting for The Future 361

Chapter 17 New Approaches to Cost Accounting 363

Chapter 18 Activity-Based Costing 375

Chapter 19 Total Cost Management: Measuring the Costs of Quality 395

Chapter 20 Summary and Issues for the Future 423

Glossary 441

Index 461

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Essentials of cost accounting for health care organizations 이용현황 표 - 등록번호, 청구기호, 권별정보, 자료실, 이용여부로 구성 되어있습니다.
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Instructor Resources: PowerPoints, Sample Syllabus, TestBank, Case Studies, Excel Files Given the challenging economic environment in health care today, all healthcare managers, not just accoun-tants, are becoming more and more aware of the importance of understanding costs. Essentials of Cost Accounting for Health Care Organizations is a comprehensive text that applies the tools and techniques of cost accounting to the health services field. It is unique in that it goes beyond the introductory level and provides an advanced, in-depth look at cost accounting for healthcare managers. Each concept is thoroughly illustrated using practical, real-world examples drawn from every sector of the healthcare industry. Divided into four sections, the book covers the foundations of cost accounting, information for planning and control, tools to aid in decision making, and future trends. The Third Edition has been thoroughly revised to reflect the recent changes in Medicare/Medicaid and includes an all new chapter on activity-based costing. Features: Practical, understandable, healthcare-specific examples engage the reader and bring the concepts to life.Challenging exercises and problems in each chapter provide hands-on experience in applying cost accounting techniques to management decision making.Excel spreadsheet problems that enhance student learning. click here to download excel instructions and click here to download excel templates.Extensive, 500-word glossary provides at-a-glance definitions of critical terms. (c) 2007 484 pages

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