Cost analysis and the practicing radiologist/manager: an introduction to managerial accounting. Export

@article{citeulike:1097499, abstract = {Cost analysis is inherently one of the most tedious tasks falling on the shoulders of any manager. In today's world, whether in a service business such as radiology or medicine or in a product line such as car manufacturing, accurate cost analysis is critical to all aspects of management: marketing, competitive strategy, quality control, human resource management, accounting (financial), and operations management, to name but a few. This is a topic that we will explore with the intention of giving the radiologist/manager the understanding and the basic skills to use cost analysis efficiently, making sure that major financial decisions are being made with adequate cost information, and showing that cost accounting is really managerial accounting in that it pays little attention to the bottom line of financial statements but places much more emphasis on equipping managers with the information to determine budgets, prices, salaries, and incentives and influences capital budgeting decisions through an understanding of product profitability rather than firm profitability.}, address = {Department of Radiology, University of Pennsylvania School of Medicine, Leonard Davis Institute of Health Economics, Philadelphia, USA.}, author = {Forman, H. P. and Yin, D.}, citeulike-article-id = {1097499}, citeulike-linkout-0 = {http://view.ncbi.nlm.nih.gov/pubmed/8633424}, citeulike-linkout-1 = {http://www.hubmed.org/display.cgi?uids=8633424}, citeulike-linkout-2 = {http://www.ajronline.org/cgi/reprint/166/6/1249}, issn = {0361-803X}, journal = {AJR Am J Roentgenol}, keywords = {accounting, cost}, month = {June}, number = {6}, pages = {1249--1253}, posted-at = {2007-02-10 00:11:14}, priority = {2}, title = {Cost analysis and the practicing radiologist/manager: an introduction to managerial accounting.}, url = {http://view.ncbi.nlm.nih.gov/pubmed/8633424}, volume = {166}, year = {1996} }

TY - JOUR ID - citeulike:1097499 L3 - citeulike-article-id:1097499 N2 - Cost analysis is inherently one of the most tedious tasks falling on the shoulders of any manager. In today's world, whether in a service business such as radiology or medicine or in a product line such as car manufacturing, accurate cost analysis is critical to all aspects of management: marketing, competitive strategy, quality control, human resource management, accounting (financial), and operations management, to name but a few. This is a topic that we will explore with the intention of giving the radiologist/manager the understanding and the basic skills to use cost analysis efficiently, making sure that major financial decisions are being made with adequate cost information, and showing that cost accounting is really managerial accounting in that it pays little attention to the bottom line of financial statements but places much more emphasis on equipping managers with the information to determine budgets, prices, salaries, and incentives and influences capital budgeting decisions through an understanding of product profitability rather than firm profitability. IS - 6 JF - AJR Am J Roentgenol SN - 0361-803X AD - Department of Radiology, University of Pennsylvania School of Medicine, Leonard Davis Institute of Health Economics, Philadelphia, USA. EP - 1253 TI - Cost analysis and the practicing radiologist/manager: an introduction to managerial accounting. VL - 166 SP - 1249 KW - accounting KW - cost AU - Forman, HP AU - Yin, D PY - 1996/06// UR - http://view.ncbi.nlm.nih.gov/pubmed/8633424 ER -