Management accounting for health care organizations : tools and techniques for decision support / Robert W. Hankins, Judith J. Baker.

Includes bibliographical references and index.

Accounting and management -- Management accounting and internal decision making -- Perspectives on costs -- Introduction to costing -- Formalizing the analysis of activities and costs -- Organization structure and costing -- Aggregating activity costs -- Revealing activity structures and cost drivers -- Planning, designing and implementing ABC systems -- Traditional costing to support financial accounting -- Cost prediction -- Budgets, budgeting and control -- Cost variance analysis -- Classical cost-based decision models -- Performance measures -- Management accounting reports -- Summary and a look to the future.

Hankins (health administration, Southwest Texas State University) and Baker (Texas Women's University; University of Rochester School of Nursing) 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 activit.