| Accounting for the costs of quality. | |
| | |
MedLine Citation:
|
PMID: 10145679 Owner: NLM Status: MEDLINE |
Abstract/OtherAbstract:
|
Total quality management (TQM) represents a paradigm shift in the organizational values that shape every aspect of a healthcare provider's activities. The TQM approach to quality management subscribes to the theory that it is not the work of employees of an organization that leads to poor quality; rather, it is the poor design of systems and procedures. In a book recently published by HFMA, Management Accounting for Healthcare Organizations, third edition, authors Suver, Neumann and Boles point out that the changes in behavioral focus and organizational climate brought about by TQM will have a major impact on management accounting function in healthcare organizations. TQM will require new methods of accounting that will enable the effects of declining quality to be recognized and evaluated. It also will require new types of management accounting reports that will identify opportunities for quality improvement and will monitor the effectiveness of quality management endeavors. The following article has been adapted from the book cited above. |
| | |
Authors:
|
J D Suver; B R Neumann; K E Boles |
Related Documents
:
|
10313369 - Crisis management. putting out forest fires. 10176539 - Creative employee scheduling in the health information management department. 20450999 - "managing up" can improve teamwork in the or. 19620659 - The effect of organic status and management practices on somatic cell counts on uk dair... 17580649 - Make your company a talent factory. 6437259 - Weight loss competitions at the work site: impact on weight, morale and cost-effectiven... 17721229 - Subungual melanoma: for a conservative approach on the thumb scale. 18612029 - Differing management of people with advanced cancer and delirium by four sub-specialties. 18175649 - Hastyăyurvĕda--a complete treatise on elephants. |
Publication Detail:
|
Type: Journal Article |
Journal Detail:
|
Title: Healthcare financial management : journal of the Healthcare Financial Management Association Volume: 46 ISSN: 0735-0732 ISO Abbreviation: Healthc Financ Manage Publication Date: 1992 Sep |
Date Detail:
|
Created Date: 1992-10-06 Completed Date: 1992-10-06 Revised Date: 2000-12-18 |
Medline Journal Info:
|
Nlm Unique ID: 8215859 Medline TA: Healthc Financ Manage Country: UNITED STATES |
Other Details:
|
Languages: eng Pagination: 28-31, 33-7 Citation Subset: H |
Affiliation:
|
University of Kentucky, Lexington. |
Export Citation:
|
APA/MLA Format Download EndNote Download BibTex |
| MeSH Terms | |
Descriptor/Qualifier:
|
Accounting
/
methods* Analysis of Variance Costs and Cost Analysis / methods* Financial Management, Hospital / standards* Forms and Records Control Quality Assurance, Health Care / economics* United States |
From MEDLINE®/PubMed®, a database of the U.S. National Library of Medicine
Previous Document: Monitoring during resuscitation.
Next Document: Is there a link between hospital profit and quality?