Managerial accounting applications in radiology

Journal of the American College of Radiology

Volumn 2, Issue 3, 2005, Pages 262-270

  Lexa, Frank James ^a   Mehta, Tushar ^b   Seidmann, Abraham ^b  

^a UNIVERSITY OF PENNSYLVANIA   (United States)

^b UNIVERSITY OF ROCHESTER   (United States)

Author keywords

Fixed cost; Management; Managerial accounting; Revenue; Service activity costing; Variable cost

Indexed keywords

ACCOUNTING; COST CONTROL; DIAGNOSTIC IMAGING; FINANCIAL MANAGEMENT; HEALTH CARE COST; MEDICAL PRACTICE; RADIOLOGIST; REVIEW;

EID: 84928096435     PISSN: 15461440     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jacr.2004.08.020     Document Type: Article

References (23)

1. Seidmann A, Lexa FJ, Mehta T. Measuring the capacity, productivity and costs of service of an MRI center--the service activity costing approach. In: Edelman R, editor. Clinical magnetic resonance imaging. In press.
2. B.E. Needles, M. Powers, S.V. Crosson Financial and managerial accounting 6th ed. 2002 Houghton Mifflin Boston
3. J. Zimmerman Accounting for decision making and control 4th ed. 2003 Irwin/McGraw Hill Chicago
4. R.S. Kaplan Research opportunities in management accounting J Manage Accounting Res Volume 5 1993 1 14
5. H.L. Nisenbaum, B.A. Birnbaum, M.M. Myers, T.I. Grossman, W.B. Gefter, C.P. Langlotz The costs of CT procedures in an academic radiology department determined by an activity-based costing (ABC) method J Comput Assist Tomogr 24 2000 813 823
6. D.R. Enzmann, P.M. Anglada, C. Haviley, L.A. Venta Providing professional mammography services financial analysis Radiology 219 2001 467 473
7. R. Cooper, R.S. Kaplan Measure costs right make the right decision Harvard Business Rev 1988 96 103 Sept-Oct:
8. R. Cooper, R.S. Kaplan Profit priorities from activity-based costing Harvard Business Rev 1991 130 135 May-Jun:
9. R. Capettini, C.W. Chow, A.H. McNamee On the need and opportunities for improving costing and cost management in healthcare organizations Managerial Finance 24 1998 46 59
10. J.M. Ruhl, B.P. Hartman Activity-based costing in the service sector Adv Manage Accounting 6 1998 147 161
11. T. Holt Developing activity-based management system for the Army Medical Department J Health Care Finance 27 2001 41 49
12. T.D. West, D.A. West Applying ABC to healthcare Strategic Finance 78 1997 22 33
13. S. Player Activity based analyses lead to better decision making Healthcare Financial Manage 52 1998 66 78
14. R.S. Kaplan, D.P. Norton The balanced scorecard translating strategy into action 1996 Harvard College
15. J. Laurila, I. Suramo, M. Brommels Activity-based costing in radiology application in a pediatric radiological unit Acta Radiol 41 2000 189 195
16. F.J. Lexa, J.W. Berlin First Principles for Financial Modeling in Medicine JACR 2 2005 220 224
17. Available at: http://www.ism-knowledgecenter.ws/kc/glossary/g_def.asp? ident=ngl00055. Accessed August 9, 2004.
18. Available at: http://www.investorwords.com/1443/direct_cost.html. Accessed August 9, 2004.
19. Available at: http://www.investopedia.com/terms/f/fixedcost.asp. Accessed August 9, 2004.
20. Web definition from Google August 9, 2004; original source, http://scd.das.state.or.us/oam/scdpolicy/definitions.htm.
21. Available at: http://www.investorwords.com/2948/marginal_cost.html. Accessed August 9, 2004.
22. Available at: http://ingrimayne.saintjoe.edu/econ/elasticity/RevEtDemand. html. August 9, 2004.
23. Available at: http://www.amosweb.com/cgi-bin/gls.pl?fcd=dsp&key= variable+cost Accessed August 9, 2004.