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Health Care Operations and Supply Chain Management: Strategy, Operations, Planning, and Control by Evelyn Brown, John F. Kros

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CHAPTER 3

MANAGERIAL ACCOUNTING ASPECTS OF HEALTH CARE OPERATIONS AND SUPPLY CHAIN MANAGEMENT

LEARNING OBJECTIVES

  • Understand what managerial accounting is and how it is applied to health care organizations.
  • Understand what activity-based costing is and how it is applied to health care organizations.
  • Understand the implications for health care providers and operational managers regarding financial operations.

MANAGERIAL ASPECTS OF HEALTH CARE OPERATIONS AND SUPPLY CHAIN MANAGEMENT

It has been established that health care organizations interact in a unique financial environment. An understanding of financial statements, specifically how revenues and costs impact these documents, is valuable to a health care professional. However, to improve a ...

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