Provides an in-depth look at cost accounting for healthcare managers. Covers the foundations of cost accounting, information for planning and control, tools to aid in decision making, and future trends.

The Second Edition of Issues in Cost Accounting for Health Care Organizations is based upon a thorough literature review of all cost accounting articles published in the last five years. it is a resource of readings on the topic of health care cost measurement and analysis, and provides the insights of leading authorities in the area of health care costs. Each article is linked with the conceptual discussion in the companion volume, Essentials of Cost Accounting for Health Care Organizations .

This book provides a thorough coverage of the essentials of cost accounting from a health care perspective. It covers all of the basic tools of cost accounting common to all industries, and uses health care examples. Part I provides the reader with a solid foundation in the essentials of cost accounting. The chapters in this section provide an introduction to costing and cost definitions. Various approaches to product costing and cost allocation are discussed. Breakeven analysis is also covered, as are techniques for making nonroutine decisions. Part II presents a number of specific tools for improved planning and control. The chapters in this section focus on forecasting and prediction of future costs, budgeting, flexible budgeting, variance analysis, and management control. Part III addresses a number of additional cost accounting tools that can be helpful in generating management information for decision making. Specifically, there are chapters on cost accounting, productivity measurement, inventory, uncertainty, information systems, and performance evaluation. The criticisms of cost accounting and a number of suggested approaches for improvement are discussed in Part IV. The chapters in this part also examine activity-based costing, total quality management, and the future of costing. Each chapter is followed by one or more articles that apply some of the material discussed in the chapter. The last chapter provides a summary of the book.

Management Accounting in Health Care Organizations offers an introduction to the subject of management accounting and provides a user-oriented approach to the concepts and techniques students need in order to understand management accounting in a health care context. This volume includes the information needed to master the basics of full-cost accounting, differential cost accounting, and responsibility accounting. It describes the uses and limitations of management accounting and the common accounting pitfalls managers face when making routine health care management decisions. This important text is formatted to provide an interactive learning approach. Students prepare answers to problems as they appear throughout each chapter and analyze one or more practice cases at the end of the chapter. Each chapter's practice case is followed by several cases that can be assigned for analysis and discussion in the classroom setting.

Within two volumes, more than 400 signed entries and their associated bibliographies and recommended readings authoritatively cover issues in both the historical and contemporary context of health services research.

This is the most practical financial management text for those who need basic financial management knowledge and a better understanding of healthcare finance in particular. Using actual examples from hospitals, long-term care facilities, and home health agencies, this user-friendly text includes practical information for the nonfinancial manager charged with budgeting. New to the Third Edition: * New chapter on "Operational Budgeting" * New chapter on "The Financial Impact of Electronic Records" * New chapter on "The Financial Impact of Information Input" * An expanded explanation of typical forms and terms of financing and equity * New Mini-Case Study "A Facility's Conversion to Electronic Records" (covers the federally mandated transition to ICD-10.) * Thoroughly updated instructor supplements including PowerPoints, Excel Spreadsheets, and Instructor's Manual

Covering the financial topics all nurse managers need to know and use, this book explains how financial management fits into the healthcare organization. Topics include accounting principles, cost analysis, planning and control management of the organization's financial resources, and the use of management tools. In addition to current issues, this edition also addresses future directions in financial management. Nursing-focused content thoroughly describes health care finance and accounting from the nurse manager’s point of view. Numerous worksheets and tables including healthcare spreadsheets, budgets, and calculations illustrate numerous financial and accounting methods. Chapter opener features include learning objectives and an overview of chapter content to help you organize and summarize your notes. Key concepts definitions found at the end of each chapter help summarize your understanding of chapter content. Suggested Readings found at the end of each chapter give additional reading and research opportunities. NEW! Major revision of chapter 2 (The Health Care Environment), with additions on healthcare reform, initiatives to stop paying for hospital or provider errors, hospice payment, and funding for nursing education; plus updates of health care expenditure and pay for performance; provide a strong start to this new edition. NEW! Major revision of chapter 5 (Quality, Costs, and Financing), with updates to quality-financing, Magnet organizations, and access to care, provides the most up-to-date information possible. NEW! Reorganization and expansion of content in chapter 15 (Performance Budgeting) with updated examples better illustrates how performance budgeting could be used in a pay-for-performance environment. NEW! Major revision of the variance analysis discussion in chapter 16 (Controlling Operating Results) offers a different approach for computation of variances that is easier to understand. NEW! Addition of comparative effectiveness research to chapter 18 (Benchmarking, Productivity, and Cost Benefit and Cost Effectiveness Analysis) covers a recently developed approach informs health-care decisions by providing evidence on the effectiveness of different treatment options. NEW! Addition of nursing intensity weights, another approach for costing nursing services, to chapter 9 (Determining Health Care Costs and Prices), lets you make decisions about what method works best for you.

Summary: The volumes in the European Observatory on Health Systems and Policies series focus on key issues for health policy-making in Europe. This book is a joint venture between the WHO/EO and the EuroDRG which addresses the challenges of using Diagnosis Related Group systems in Europe.

Covering the financial topics all nurse managers need to know and use, this book explains how financial management fits into the healthcare organization. You'll study accounting principles, cost analysis, planning and control management of the organization's financial resources, and the use of management tools. In addition to current issues, this edition also addresses future directions in financial management. Chapter goals and an introduction begin each chapter. Each chapter ends with Implications For The Nurse Manager and Key Concepts, to reinforce understanding. Key Concepts include definitions of terms discussed in each chapter. A comprehensive glossary with all key terms is available on companion Evolve? website. Two chapter-ending appendixes offer additional samples to reinforce chapter content. Four NEW chapters are included: Quality, Costs and Financing; Revenue Budgeting; Variance Analysis: Examples, Extensions, and Caveats; and Benchmarking, Productivity, and Cost-Benefit and Cost-Effectiveness Analysis. The new Medicare prescription bill is covered, with its meaning for healthcare providers, managers, and executives. Coverage now includes the transition from the role of bedside or staff nurse to nurse manager and nurse executive. Updated information includes current nursing workforce issues and recurring nursing shortages. Updates focus on health financing and the use of computers in budgeting and finance. New practice problems are included.

This new text provides financial managers with an overview of the financial management of health care organizations. By using an easy-to-read format and presenting a variety of case studies, this book focuses on the financial management function in the context of overall organizational management.