Activity Based Costing And Activity Based Management For Health Care
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Activity Based Costing And Activity Based Management For Health Care
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Author : Judith J. Baker
language : en
Publisher: Jones & Bartlett Learning
Release Date : 1998
Activity Based Costing And Activity Based Management For Health Care written by Judith J. Baker and has been published by Jones & Bartlett Learning this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Business & Economics categories.
This book applies activity-based costing and activity-based management techniques to health care in a very practical guide that offers health care administrators and students 'hands-on' forms, worksheets, report formats, examples of activity-based costing and activity-based management planning and information, and actual case studies.
Implementing Activity Based Cost Management
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Author : Robin Cooper
language : en
Publisher:
Release Date : 1992
Implementing Activity Based Cost Management written by Robin Cooper and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Business & Economics categories.
By now, most companies know that activity-based costing, an innovative accounting system that breaks down overhead far more precisely than old-fashioned systems do, can be used to trim waste, improve service, and make better product-mix and pricing decisions. Yet the actual design and implementation of a successful ABC system remains largely a mystery for many companies. Analyzes the experiences of eight real-life companies who took on the challenge of implementing an ABC system, revealing the mistakes, successes, and ultimate triumphs that resulted in each case. Winner of the Notable Contribution to Management Accounting Literature Award.
Time Driven Activity Based Costing
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Author : Robert S. Kaplan
language : en
Publisher: Harvard Business Press
Release Date : 2007-02-22
Time Driven Activity Based Costing written by Robert S. Kaplan and has been published by Harvard Business Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-02-22 with Business & Economics categories.
In the classroom, ABC looks like a great way to manage a company’s resources. But many executives who have tried to implement ABC on a large scale in their organizations have found the approach limiting and frustrating. Why? The employee surveys that companies used to estimate resources required for business activities proved too time-consuming, expensive, and irritating to employees. This book shows you how to implement time-driven activity-based costing (TDABC), an easier and more powerful way to implement ABC. You can now estimate directly the resource demands imposed by each business transaction, product, or customer. The payoff? You spend less time and money obtaining and maintaining TDABC data—and more time addressing problems that TDABC reveals, such as inefficient processes, unprofitable products and customers, and excess capacity. The authors also show how to use TDABC to link strategic planning to operational budgeting, to enhance the due diligence process for mergers and acquisitions, and to support continuous improvement activities such as lean management and benchmarking. In presenting their model, the authors define the two questions required to build TDABC: 1) How much does it cost per time unit to supply resource capacity for each business process? 2) How much resource capacity (time) is required to perform work for a company’s many transactions, products, and customers? The book demonstrates how to develop simple, valid answers to these two questions. Kaplan and Anderson illustrate the TDABC approach with a wealth of case studies, in diverse settings, based on actual implementations.
Activity Based Costing And Activity Based Management For Health Care
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Author : Judith J. Baker
language : en
Publisher: Aspen Publishers
Release Date : 1998
Activity Based Costing And Activity Based Management For Health Care written by Judith J. Baker and has been published by Aspen Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Activity-based costing categories.
Budgeting Concepts For Nurse Managers
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Author : Steven A. Finkler
language : en
Publisher: Elsevier Health Sciences
Release Date : 2007-09-06
Budgeting Concepts For Nurse Managers written by Steven A. Finkler and has been published by Elsevier Health Sciences this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-09-06 with Medical categories.
An in-depth guide to preparing accurate nursing budgets, this book will help you improve your financial skills and contribute to your organization's strategic planning. It discusses the different types of budgeting, the budgeting process, forecasting, variance analysis, and costing out nursing services. A variety of settings are included: hospitals, long-term care, home health, community health, managed care, and others. With this guide, you'll learn how to communicate effectively with financial managers, succeed in your role in the budgeting process, and assist in the delivery of high-quality patient care at the lowest possible cost. Each chapter includes Learning Objectives to focus your study and a Summary and Implications for Nurse Managers to reinforce what you've learned. Additional Suggested Readings provides helpful resources for further research and study. An appendix includes numerous sample budget forms and instructions, allowing you to see firsthand the various types of budgeting forms used in day-to-day practice. New "Budgeting for Information Systems" chapter describes how to budget for information technology (IT), what kind of personnel you should consider hiring to support the nursing IT function, and how to evaluate IT products. New "Budgeting for the Operating Room" chapter covers key stakeholders in the budget development process, developing the prioritization process, and specialized aspects of the operating room budget. A discussion of magnet hospitals has been added, including the cost implications of applying for "magnet" status. Coverage now includes different delivery care models and their potential budgetary impact to a health care organization, along with Clinical Ladders and the budgetary implications of nurses "testing-up" the ladder. Budgeting for clinics and same-day surgery facilities is described. Updated and expanded content discusses budget variance analysis and interpretation of budget reports that differ from the planned budget. Includes the budget implications of outsourcing, and how to determine whether outsourcing is cost-effective for a particular service.
Essentials Of Cost Accounting For Health Care Organizations
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Author : Steven A. Finkler
language : en
Publisher: Jones & Bartlett Learning
Release Date : 2007
Essentials Of Cost Accounting For Health Care Organizations written by Steven A. Finkler and has been published by Jones & Bartlett Learning this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Business & Economics categories.
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.
Consumer Centered Computer Supported Care For Healthy People
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Author : H.-A. Park
language : en
Publisher: IOS Press
Release Date : 2006-06
Consumer Centered Computer Supported Care For Healthy People written by H.-A. Park and has been published by IOS Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-06 with Medical categories.
This publication, initiated by the Korean Society of Medical Informatics (KOSMI) and its Nursing Informatics Specialist Group, and the Special Interest Group in Nursing Informatics of the International Medical Informatics Association (IMIA-NI), is published for nurses and informatics experts working with informatics applications in nursing care, administration, research and education, bringing together the worlds of nursing informatics community. Korea is well known for having the highest level of Information and Communication Technology (ICT) accessibility in the world. Advances in ICT in Korea have lead Korean health care sectors to fully utilize the benefit of ICT for health care. The theme of the book, ‘Consumer-Centered Computer-Supported Care for Healthy People’, emphasizes the central role of the consumer and the function of information technology in health care. It reflects the major challenge in our time, which is developing and using information technology for the improvement of consumer oriented health care. "I would seriously recommend that this book – in text form – should be available in all nursing libraries as a resource for study and reference in the expanding area of nursing and health care.”--Paula M. Procter, Reader in Informatics and Telematics in Nursing, The University of Sheffield, United Kingdom.
Analysis Of Hospital Costs
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Author : Donald S. Shepard
language : en
Publisher: World Health Organization
Release Date : 2000
Analysis Of Hospital Costs written by Donald S. Shepard and has been published by World Health Organization this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Medical categories.
A practical guide to the principles and methods of cost analysis as a managerial tool for improving the efficiency of hospitals. Addressed to managers and administrators, the manual aims to equip its readers with the knowledge and skills needed to calculate the costs of different activities or departments, analyse their significance, and use this information to manage resources wisely. Throughout, recommendations and advice are specific to the different purposes of cost analysis and the different types of decisions commonly facing managers. The manual, which is intended for use as a training tool, was finalized following extensive field testing in workshops in Bangladesh, Egypt, and Zimbabwe. Methods of cost-finding and cost analysis are thoroughly explained and illustrated with practical examples and model step-by-step procedures for performing calculations. Since hospital accounting systems in developing countries may have gaps or inaccuracies, the manual gives particular attention to reliable methods for estimating costs when existing data are problematic. The manual opens with an explanation of the many advantages of using cost-finding and cost analysis as managerial tools. These include the provision of data needed for informed decisions on operations and infrastructure investment, the planning of future budgets, the establishment of charges for patient services, and the development of mechanisms for ensuring that costs do not exceed available revenues and subsidies. Against this background, the core of the manual is presented in three chapters. The first and most extensive chapter explains how to allocate costs to cost centres and how to compute unit costs. Information and examples are presented according to seven steps. Each is discussed in terms of the types of data needed, how component cost items should be treated, and how costs can be computed in particular situations or cases. Practical examples are used to illustrate the types of questions addressed in cost analysis and the value of this information in guiding decisions. Chapter two explains how cost data can be used to improve the management of an individual hospital. Information is intended to guide decisions at both the cost centre, or department, level and the hospital level. Managerial tasks covered include budgeting, profitability, efficiency improvements, contracting outside services or producing in-house, and assessing fiscal solvency. Chapter three considers the use of cost data in managing national and regional hospital systems. Specific applications include improvements in the referral system, the appropriate use of different providers of services, and the comparison of similar hospitals to identify inefficiencies or sources of waste. The manual concludes with a series of practical exercises, followed by explanations of their answers.
Redefining Health Care
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Author : Michael E. Porter
language : en
Publisher: Harvard Business Press
Release Date : 2006-04-24
Redefining Health Care written by Michael E. Porter and has been published by Harvard Business Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-04-24 with Business & Economics categories.
The U.S. health care system is in crisis. At stake are the quality of care for millions of Americans and the financial well-being of individuals and employers squeezed by skyrocketing premiums—not to mention the stability of state and federal government budgets. In Redefining Health Care, internationally renowned strategy expert Michael Porter and innovation expert Elizabeth Teisberg reveal the underlying—and largely overlooked—causes of the problem, and provide a powerful prescription for change. The authors argue that competition currently takes place at the wrong level—among health plans, networks, and hospitals—rather than where it matters most, in the diagnosis, treatment, and prevention of specific health conditions. Participants in the system accumulate bargaining power and shift costs in a zero-sum competition, rather than creating value for patients. Based on an exhaustive study of the U.S. health care system, Redefining Health Care lays out a breakthrough framework for redefining the way competition in health care delivery takes place—and unleashing stunning improvements in quality and efficiency. With specific recommendations for hospitals, doctors, health plans, employers, and policy makers, this book shows how to move health care toward positive-sum competition that delivers lasting benefits for all.
Financial Management Of Health Care Organizations
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Author : William N. Zelman
language : en
Publisher: John Wiley & Sons
Release Date : 2009-02-04
Financial Management Of Health Care Organizations written by William N. Zelman and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-02-04 with Health & Fitness categories.
This new edition of Financial Management of Health Care Organizations offers an introduction to the most-used tools and techniques of health care financial management, including health care accounting and financial statements; managing cash, billings and collections; making major capital investments; determining cost and using cost information in decision-making; budgeting and performance measurement; and pricing. Now completely updated, this book provides students with the practical, up-to-date tools they need to succeed in this dynamic field. Provides an introduction to the most-used tools and techniques of health care management. Additional questions and problems for the chapters. Updated perspectives throughout the text. Instructor's Manual available on CD-ROM including all exhibits in PowerPoint and Excel, answers to all problems in PowerPoint and Excel, and working spreadsheet models of exhibits and selected problems for classroom use. Accompanying website features links to related websites, glossary, and downloadable Instructor's Manual and sample chapters. www.blackwellpublishing.com/zelman