MANAGEMENT ACCOUNTING IN HEALTH CARE ORGANIZATIONS, SECOND EDITION

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 responsibility accounting. Case-based problems throughout each chapter reinforce lessons. Each chapter includes learning objectives, standard introductions, key terms, and

MOHAMED E. EL-HAWARY has been Professor since 1981 and Associate Dean of Engineering for twelve years at Dalhousie University (formerly the Technical University of Nova Scotia). He has written more than 250 technical papers, mainly on power system engineering; is the author of three textbooks: Electrical Energy Systems, Principles of Electric Machines with Power Electronic Applications, and Control System Engineering; and is the coauthor of two research monographs on economic operations of power systems. Dr. El-Hawary chaired the IEEE Power Engineering Society System Operations Committee, the Operating Economics Subcommittee, Life-Long Learning Subcommittee, and Awards and Recognitions of the System Operations and Dynamic Performance Committees. He is Associate Editor of Electric Power Components and Systems and the International Journal of Electric Power and Energy Systems. He is past editor-in-chief of IEEE Press and presently serves as Editor of the IEEE Press Power Engineering Series.

Figures, Tables, and Exhibits.
Preface.
Acknowledgments.
The Author.
One: Essentials of Full-cost Accounting.
Two: Cost Behavior.
Three: Differential Cost Accounting.
Four: Absorption Costing.
Five: Activity-based Costing.
Six: Responsibility Accounting: An Overview.
Seven: Designing the Responsibility Accounting Structure.
Eight: Programming.
Nine: Operational Budgeting.
Ten: Cash Budgeting.
Eleven: Measuring and Reporting.
Twelve: Implementing a New Responsibility Accounting System.
Appendix: Solutions to Practice Cases.
Glossary of Selected Terms and Concepts.
Index.