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You are here > Home > Reading Lists > Finance & Accounting > Management Accounting for Healthcare Organizations

Management Accounting for Health Care Organizations: Tools and Techniques for Decision Support
Robert W. Hankins, PhD, Department of Health Services Administration, Xavier University of Cincinnati, Judith Baker, PhD, CPA, Executive Director, Resource Group, Ltd.

Cloth: 467 pages
ISBN 0763732257
9780763732257
Jones & Bartlett
September 2004
(click below for the best currently available price for this important resource)

 

Management Accounting in Health Care Organizations is an essential resource that provides a clear and practical understanding of:

  • fundamental decision theory

  • production analysis

  • cost measurement, and 

  • internal reporting concepts 

These must be mastered to support management decisions. This book fully covers these topics:

  • Background

    • Accounting and Management

    • Management Accounting and Internal Decision Making

  • Costs and Costing

    • Perspectives on Costs

    • Introduction to Costing

    • Formalizing the Analysis of Activities and Costs

    • Organization Structure and Costing

    • Aggregating Activity Costs

    • Determining Activity Structures and Cost Drivers

    • Planning, Designing, and Implementing an ABC System

  • Management Accounting Applications

    • Traditional Costing to Support Financial Accounting

    • Cost Prediction

    • Budgets, Budgeting, and Control

    • Cost Variance Analysis

    • Classical Cost-Based Decision Models

    • Performance Measures

    • Management Accounting Reports

    • Summary and a Look to the Future

Authors Robert Hankins and Judith Baker draw on their years of teaching and consulting experience to produce a unique text that combines activity-based management approaches with a solid foundation of basic management accounting concepts. Key benefits of this book include:

  • Incorporates current, increasingly complex real-life cases from a variety of health care organizations, with which students can practice improved analytic and reporting techniques.
  • Appendices review basic principles of financial accounting and statistical analysis for those who need it.
  • Provides questions at the end of each chapter that can serve as a basis for class discussion.
  • A companion Web site that provides a variety of student and instructor resources.

You may view the following excerpts of this book here:

Robert W. Hankins, PhD received a BS degree in electrical engineering from Duke University, an MBA from The Ohio State University and a Ph.D. in business administrations from the Kenan-Flagler School of Business of the University of North Carolina at Chapel Hill. Over the past twenty years he has taught management accounting and financial management in the Department of Health Services Management at Tulane University’s School of Public Health and Tropical Medicine and in the Department of Health Administration at Southwest Texas State University. He is currently an associate professor of Health Administration at Xavier University in Cincinnati. Prior to teaching he served as a United States Air Force officer holding both staff and command positions in technical support organizations. Professor Hankins has published in journals such as Medical Care, Socio-Economic Planning Sciences, and Healthcare Information Management, and the Texas Journal of Rural Health. He has been a principal investigator for a HCFA cooperative agreement project, a reviewer for the Academy of Management and the Southern Management Association, and a speaker for seminars held by organizations to include the American Public Health Association, Texas Public Health Association, Operations Research Society of America, American College Health Association, the Health Care Financial Management Association and private professional education groups. His teaching and research is centered on the identification, generation, and presentation of information for decision making.

Judith Baker, PhD, CPA received her B.S. in business administration from the University of Missouri, Columbus, an M.S. in human and organization systems from the Fielding Institute, Santa Barbara an M.A. in liberal studies from the University of Oklahoma, Norman and a Ph.D. from the Fielding Institute. She is a full time health care consultant and a partner and Executive Director of Resource Group, Ltd. in Dallas, Texas. Her clients include providers, manufacturers and suppliers across the spectrum of health care delivery organizations. She is a nationally recognized health care costing and payment authority. She provides support and training about new payment methods and has extensive experience in cost reporting. As a Centers for Medicare and Medicaid Services (CMS) subcontractor she consults on new programs and validates cost report databases used for CMS rate setting purposes. Her work focuses on health care costs, prospective payment systems, resource utilization indicators and related knowledge management. She holds adjunct or assistant professorships at Texas Women’s University and the University of Rochester’s School of Nursing.

Ms. Baker is editor emeritus of the Journal of Health Care Finance, Aspen Publishers (1995 to 2002), author of an array of books and articles on cost accounting and payment systems, including Activity Based Costing and Activity Based Management for Health Care (Aspen Publishers, 1998), Prospective Payment for Long Term Care 2000-2001 (Aspen Publishers, 2000), Cost Accounting for Healthcare Organizations (McGraw Hill, 1999) and co-author of Healthcare Finance: Basic Tools for the Non-Financial Manager (Aspen Publishers, 2000)

(information from the publisher)

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