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Volumn 24, Issue 1, 1998, Pages 46-59

On the need and opportunities for improving Costing and cost Management in Healthcare Organizations

Author keywords

Activity based costing; Cost allocation; Hospitals; Kaizen; Management information; Profitability; USA

Indexed keywords


EID: 14844357043     PISSN: 03074358     EISSN: 17587743     Source Type: Journal    
DOI: 10.1108/03074359810765327     Document Type: Article
Times cited : (19)

References (14)
  • 1
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    • Capettini, R., C. Chow, and A. Wong-Boren, “Enhancing Student Awareness of the Need for Managerial Thinking in Accounting: Some Survey Results for the Class-room,” Accounting Educators’Journal, 1994, 6 (1), pp. 128-143.
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  • 2
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    • Improving hospital cost accounting with activity-based costing
    • Chan, Y-C.L., “Improving hospital cost accounting with activity-based costing,” Health Care Management Review, 1993, 18 (1), pp. 71-77.
    • (1993) Health Care Management Review , vol.18 , Issue.1 , pp. 71-77
    • Chan, Y.-C.L.1
  • 3
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    • Activity-Based Costing in a Service Organization
    • Chaffman, B.M. and J. Talbot, “Activity-Based Costing in a Service Organization,” CMA 64, no. 10(1990): 15-18.
    • (1990) CMA , vol.64 , Issue.10 , pp. 15-18
    • Chaffman, B.M.1    Talbot, J.2
  • 4
    • 0001774576 scopus 로고
    • Cost Classification in Unit-Based and Activity-Based Manufacturing Cost Systems
    • Fall
    • Cooper, R. “Cost Classification in Unit-Based and Activity-Based Manufacturing Cost Systems,” Journal of Cost Management, Fall 1990, pp. 4-14.
    • (1990) Journal of Cost Management , pp. 4-14
    • Cooper, R.1
  • 5
    • 0002488796 scopus 로고
    • You Need A New Cost System When
    • January-February
    • Cooper, R. “You Need A New Cost System When Harvard Business Review, January-February 1989, pp. 77-82.
    • (1989) Harvard Business Review , pp. 77-82
    • Cooper, R.1
  • 6
    • 0346706320 scopus 로고
    • How Activity Accounting Works in Government
    • September
    • Harr, D.J., “How Activity Accounting Works in Government,” Management Accounting, September 1990, pp. 36-40.
    • (1990) Management Accounting , pp. 36-40
    • Harr, D.J.1
  • 7
    • 0026043049 scopus 로고
    • Activity-based costing may reduce costs, aid planning
    • November
    • Helmi, M.A. and M.N. Tanju, “Activity-based costing may reduce costs, aid planning,” Healthcare Financial Management, November 1991, pp. 95-96.
    • (1991) Healthcare Financial Management , pp. 95-96
    • Helmi, M.A.1    Tanju, M.N.2
  • 8
    • 0011991714 scopus 로고
    • Activity-Based Costing for Marketing
    • November
    • Lewis, R.J. “Activity-Based Costing for Marketing,” Management Accounting, November 1991, pp. 33-35, 38.
    • (1991) Management Accounting
    • Lewis, R.J.1
  • 9
    • 0025079715 scopus 로고
    • Total quality management in health. Making it work
    • McLaughlin, C P. and A.D. Kaluzny, “Total quality management in health. Making it work,” Healthcare Management Review, 15(3): pp. 2-14, 1990.
    • (1990) Healthcare Management Review , vol.15 , Issue.3 , pp. 2-14
    • McLaughlin, C.P.1    Kaluzny, A.D.2
  • 10
    • 0010464846 scopus 로고
    • Activity-Based Costing in Service Industries
    • Summer
    • Rotch, W., “Activity-Based Costing in Service Industries,” Journal of Cost Management, Summer 1990, pp. 4-14.
    • (1990) Journal of Cost Management , pp. 4-14
    • Rotch, W.1
  • 12
    • 0002297440 scopus 로고
    • Activity-Based Management: A B M puts A BC information to work
    • January
    • Turney, P.B.B., “Activity-Based Management: A B M puts A BC information to work,” Management Accounting, January 1992, pp. 20-25.
    • (1992) Management Accounting , pp. 20-25
    • Turney, P.B.B.1
  • 13
    • 0010463144 scopus 로고
    • How Activity-Based Costing Helps Reduce Cost
    • Winter
    • Turney, P.B.B., “How Activity-Based Costing Helps Reduce Cost,” Journal of Cost Management, Winter 1991, pp. 29-35.
    • (1991) Journal of Cost Management , pp. 29-35
    • Turney, P.B.B.1
  • 14
    • 0000934034 scopus 로고
    • The Costs and Benefits of cost Allocations
    • July
    • Zimmerman, J., “The Costs and Benefits of cost Allocations,” Accounting Review, July 1979, pp. 504-521.
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    • Zimmerman, J.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.