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Management Accounting in Health Care Organizations, 3rd Edition by David W. Young

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CHAPTER 11 Measuring and Reporting

Learning Objectives

On completing this chapter, you should know about
  • The meaning of the term flexible budget and the role of a flexible budget in a responsibility accounting system
  • The technique of variance analysis and the different types of variances that can occur
  • The uses and limitations of variance analysis and the relationship between variance analysis and the reporting phase
  • The criteria for a reporting phase that can communicate action-oriented information to managers
  • Some of the issues involved in measuring nonfinancial information and programmatic performance

As we saw in chapter 6, responsibility accounting systems have both structure and process. Of particular importance in regard to process ...

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