Essentials of Cost Accounting for Health Care Organizations

This volume is an advanced text on cost accounting, with an emphasis on issues in the health services field for healthcare managers. Finkler (accounting and financial management, New York U.) et al. detail the foundations of cost accounting, planning and control, decision making, and future trends, including new approaches and total cost management. They include the basic tools of cost accounting common to all industries, using health care examples, as well as lesser-used tools than can be adapted to health care. The text does not rely on debits, credits, journal entries, and other technical accounting terminology so that it is accessible to students and faculty in addition to those in the field. This edition has been revised to reflect recent changes in Medicare/Medicaid and has a new chapter on activity-based costing. It addresses not only hospitals, but also nursing homes, physician practices, clinics, managed care organizations, surgicenters, and other organizations. Excel problems are also provided. Annotation c2008 Book News, Inc., Portland, OR (booknews.com)