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Management Accounting for Health Care Organizations: Tools and Techniques for Decision Support

Author(s): Robert W. Hankins, PhD, Department of Health Services Administration, Xavier University of Cincinnati, Cincinnati, Ohio
Judith J. Baker, PhD, CPA, Executive Director, Resource Group, Ltd.
Details:
  • ISBN-13: 9780763732257
  • ISBN-10:0763732257
  • Hardcover    467 pages      © 2004
Price: International Sales $144.95 US List
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Overview

Instructor Resources: Instructor's Manual, PowerPoints, TestBank

Authors Robert Hankins and Judith Baker have drawn 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. This text carefully guides you through fundamental decision theory, production analysis, cost measurement, and internal reporting concepts--essential skills to support management decisions. Chapter learning objectives, discussion questions, summaries of key points, and exercises help to make this complex subject matter comprehensible and easy for students to apply.

Key Features:

  • 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 complete package of instructor resources.

ShowKey Features

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.

The Chapter Learning Objectives, Summary of Key Points, and Exercises facilitate student comphrension of material covered in each chapter of the text.

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ShowTable of Contents

Preface

Part I. Background
Chapter 1. Accounting and Management
Chapter 2. Management Accounting and Internal Decision Making

Part II. Costs and Costing
Chapter 3. Perspectives on Costs
Chapter 4. Introduction to Costing
Chapter 5. Formalizing the Analysis of Activities and Costs
Chapter 6. Organization Structure and Costing
Chapter 7. Aggregating Activity Costs
Chapter 8. Determining Activity Structures and Cost Drivers
Chapter 9. Planning, Designing, and Implementing an ABC System

Part III. Management Accounting Applications
Chapter 10. Traditional Costing to Support Financial Accounting
Chapter 11. Cost Prediction
Chapter 12. Budgets, Budgeting, and Control
Chapter 13. Cost Variance Analysis
Chapter 14. Classical Cost-Based Decision Models
Chapter 15. Performance Measures
Chapter 16. Management Accounting Reports
Chapter 17. Summary and a Look to the Future
 


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ShowAbout the Author(s)

Robert W. Hankins, PhD-Department of Health Services Administration, Xavier University of Cincinnati, Cincinnati, Ohio

Professor Hankins 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 J. Baker, PhD, CPA-Executive Director, Resource Group, Ltd.

Judith J. Baker, PhD, CPA, is Executive Director and a partner of The Resource Group, a Dallas-based health care consulting firm. Judith has over thirty years experience in health care and consults on numerous health care systems and costing problems. She has worked with health care systems, costing, and reimbursement throughout her career. As a CMS subcontractor she assists in validation of costs for new programs and for rate setting and consults on cost report design. She is an Assistant Professor at the University of Rochester School of Nursing and also serves as adjunct faculty at the Case Western Reserve University School of Nursing. Dr. Baker received her B.S. from the University of Missouri, an M.L.S. from the University of Oklahoma, and an M.A. and PhD from the Fielding Institute, Santa Barbara, California. She has published numerous peer-reviewed articles and is Editor Emeritus of the quarterly Journal of Health Care Finance. Among her publications are seven books, including Activity-Based Costing and Activity-Based Management for Health Care; Health Care Cost Accounting; Management Accounting for Health Care Organizations (with Robert Hankins); and Health Care Finance for Non-Financial Managers (with R.W. Baker).

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  • “Hankins (Xavier University) and Baker (Research Group, Ltd., Dallas, TX) explain basic decision theory, production analysis, cost measurements, and internal reporting concepts that health care leaders must master to make informed management decisions. The text combines activity-based management approaches with a solid foundation of basic management accounting concepts, emphasizing the relationship between management accounting and marketing, industrial engineering, and financial management. Learning features include key points, exercises, and discussion questions.”

     

    -Book News

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Management Accounting in Health Services Management

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