LibGuides: DHA-7001 v3: Week 6 Resources

Week 6 Resources

Essentials of health care finance
Cleverly, W. O., & Cleverly, J. O. (2018). Essentials of health care finance (8th ed.). Jones and Bartlett Learning.
Read Chapters 14 and 15.
Pay close attention to the break-even analysis discussed on pages 348-354.
Please access the Redshelf text in the "Getting Started" module in the course

Management accounting and control in the hospital industry: A review
Eldenburg, l., Krishnan, H., & Krishnan, R. (2017). Management accounting and control in the hospital industry: A review. Journal of Governmental & Nonprofit Accounting, 6(1), 52-91.
This article provides an overview of literature in management accounting and control systems (MACS) in the hospital industry.
St. George Hospital: Flexible budgeting, volume variance, and balanced scorecard performance measurements.
Vesty, G., & Brooks, A. (2017). St. George Hospital: Flexible budgeting, volume variance, and balanced scorecard performance measurements. Issue in Accounting, 32(3), 103-116.
Data from the Orthopedic Unit at St. George Hospital provides the basis for this case examining funding, budgeting, and performance measurement in public hospitals.
Zero-based budgeting: Building for success again, and again, and again
McNally, J. S. (2017, Winter). Zero-based budgeting: Building for success again, and again, and again. Pennsylvania CPA Journal, 37-42.
This article focuses on the concept of zero-based budgeting.
Zero-based budgeting “my way”