Issues in Cost Accounting for Health Care Organizations

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ISBN: 9780834210103 | 083421010X
Cover: Paperback
Copyright: 6/1/1999

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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.

Preface

PART I---COST ACCOUNTING FOUNDATIONS

(180)

Introduction to Cost Accounting

(14)

Reader's Forum: The Value of a Cost Accounting System

(3)

Mark E. Toso

Understanding the Hospital Cost Accounting Process

(6)

Bryan B. Dieter

The Human Element in Cost Accounting

(5)

Steven A. Finkler

Cost Definitions

(37)

The Identification of Surgical Services Costs

(5)

Bryan B. Dieter

Cost Finding for High-Technology, High-Cost Services: Current Practice and a Possible Alternative

(13)

Steven A. Finkler

Horizontal Accounting Considered for the Hospital Setting

(7)

Steven A. Finkler

Costing Out Nursing Services

(5)

Steven A. Finkler

Cost Accounting for Emergency Services

(7)

John Moorhead

Product Costing

(29)

Job-Order Costing in Physician Practice

(6)

Lorelei S. Cheli

Product Cost Analysis in the Clinical Laboratory

(9)

Leonard D. Scinto

Product Costing for Health Care Firms

(10)

William O. Cleverley

A Microcosting Approach

(4)

Steven A. Finkler

Cost Allocation

(49)

The Distinction between Cost and Charges

(13)

Steven A. Finkler

Using Reciprocal Allocation of Service Department Costs for Decision Making

(6)

Lawrence M. Metzger

RVUs: Relative Value Units or Really Very Useful?

104

(7)

Kirk Mahlen

Alternative Costing Methods in Health Care

111

(5)

Leslie A. Davis Weintraub

Richard J. Dube

Accounting for the Move to Ambulatory Patient Groups

116

(12)

Horen R. Boyagian

Randi Frank Dessingue

Cost Allocation in the Emergency Department

128

(6)

Martin S. Kohn

Costing for Nonroutine Decisions

134

(31)

HMO Negotiations and Hospital Costs

134

(4)

Steven A. Finkler

Capitated Hospital Contracts: The Empty Beds versus Filled Beds Controversy

138

(4)

Steven A. Finkler

Privatization in Health Care Institutions

142

(10)

Yehia Dabaa

Shari Faith Fisch

Ellen Gordon

Considering Cost Effectiveness in the Hospital Setting

152

(4)

Steven A. Finkler

Cost-Effectiveness Analysis in Health Care

156

(9)

Donald B. Chalfin

Cost-Volume-Profit Analysis

165

(16)

Breakeven Analysis for Capitated Arrangements

165

(2)

Steven A. Finkler

Managed Care and Breakeven Analysis: A Clarification

167

(4)

Steven A. Finkler

Using Breakeven Analysis with Step-Fixed Costs

171

(5)

Steven A. Finkler

Alternative Contribution Margin Measures

176

(5)

Steven A. Finkler

PART II---COST ACCOUNTING INFORMATION FOR PLANNING AND CONTROL

181

(86)

Predicting Future Costs

183

(14)

Regression-Based Cost Estimation and Variance Analysis: Resolving the Impact of Outliers

183

(6)

Steven A. Finkler

The Learning Curve and the Health Care Industry

189

(8)

Joann Ahrens

Budgeting

197

(32)

The Financial Evolution of Hospitals and the Zero-Base Budget Approach

197

(8)

Patricia S. Barry

Zero-Based Budgeting for a Radiology Service: A Case Study in Outsourcing

205

(6)

Tara A. Cortes

Developing and Using a Budget Manual

211

(4)

Steven A. Finkler

Outcome Budgeting Shifts Focus to Meeting Objectives

215

(9)

Steven A. Finkler

Flexible Budgeting Allows for Better Management of Resources As Needs Change

224

(5)

Steven A. Finkler

Flexible Budgeting and Variance Analysis

229

(21)

Physician Cost Variance Analysis under DRGs

229

(4)

Roger Kropf

Contemporary Approach to Budget Variance Analysis: A Pharmacy Application

233

(8)

Sharon Minogue Holswade

David P. Vogel

Rolling Budgets and Variance Reports

241

(4)

Steven A. Finkler

Statistical Cost Control: A Tool for Financial Managers

245

(5)

Terrance R. Skantz

Management Control

250

(17)

Developing a Planning and Control System for a Responsibility Unit

250

(3)

Steven A. Finkler

Cost Control Systems

253

(6)

Steven A. Finkler

Competitive Pricing Models for Intra-Hospital Services

259

(3)

James D. Suver

Transfer Pricing in the Hospital-HMO Corporation

262

(5)

Kyle L. Grazier

PART III---ADDITIONAL COST ACCOUNTING TOOLS TO AID IN DECISION MAKING

267

(96)

Cost Accounting Ratios

269

(20)

Ratio Analysis: Use with Caution

269

(9)

Steven A. Finkler

Hospital Industry Cash Flow Ratio Analysis: A Sufficiency and Efficiency Perspective

278

(5)

Thomas L. Zeller

Brian B. Stanko

Ratio Analysis for the Development Office of Health Care Institutions

283

(6)

Mei Yee Lam

Measuring Productivity

289

(11)

Productivity Management: A Model for Participative Management in Health Care Organizations

289

(11)

Newton Margulies

John F. Duval

Inventory

300

(7)

Inventory Management System Reaps Savings for Department

300

(7)

Simone M. Turner

Karen Lopienski

Rahsaan Gammon

Robert Broderick

Dealing with Uncertainty

307

(22)

Decision Analysis and Capital Budgeting: Application to the Delivery of Critical Care Services

307

(8)

Donald B. Chalfin

Expected Value Technique Useful in HMO Negotiations: Tool Helps Managers Consider Potential Outcomes of Bidding Process

315

(9)

Steven A. Finkler

Decision Making under Uncertainty: A Linear Programming Approach

324

(5)

Jennifer L. Rosenberg

Information Systems for Costing

329

(18)

Saving Money throughout the Cost Accounting Installation Cycle

329

(8)

Arthur J. Keegan

Cost Accounting Software Design

337

(5)

Randall C. Stephenson

An Integrated Planning and Management Control System for Hospitals

342

(5)

Robert F. Raco

Peter W. VanEtten

Performance Evaluation and Incentive Compensation

347

(16)

Measuring Segment Performance: New Ventures of Today's Innovative Hospital System Pose Evaluation Challenges

347

(7)

Steven A. Finkler

The Impact of Motivation and Incentive Programs on Financial Budgets

354

(9)

Janice Alger

PART IV---COST ACCOUNTING FOR THE YEAR 2000 AND BEYOND

363

(42)

New Approaches to Cost Accounting

365

(28)

Activity-Based Costing in the Operating Room at Valley View Hospital

365

(6)

Judith J. Baker

Georgia F. Boyd

Activity-Based Costing for Hospitals

371

(14)

Suneel Udpa

ABC Estimation of Unit Costs for Emergency Department Services

385

(8)

Richard L. Holmes

Richard E. Schroeder

Total Cost Management: Measuring the Costs of Quality

393

(12)

Measuring the Costs of Quality

393

(6)

Steven A. Finkler

Total Quality Management: An Application in a Biomedical Laboratory

399

(6)

David B. Latzer

Index

405

(16)

About the Authors

421

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Issues in Cost Accounting for Health Care Organizations

Summary

Table of Contents

Supplemental Materials