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https://www.riss.kr/link?id=M9342955
Sudbury, Mass. : Jones and Bartlett, c2004
2004
영어
362.1/068/1 판사항(21)
0763732257 :
일반단행본
Massachusetts
Management accounting for health care organizations : tools and techniques for decision support / Robert W. Hankins and Judith J. Baker.
1st ed
xvi, 467 p. ; 24 cm.
Includes bibliographical references and index(p.451-467)
Accounting and management -- Management accounting and internal decision making -- Perspectives on costs -- Introduction to costing -- Formalizing the analysis of activities and costs -- Organization structure and costing -- Aggregating activity costs -- Revealing activity structures and cost drivers -- Planning, designing and implementing ABC systems -- 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.
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