| Laboratory manager's financial handbook. Cost accounting: the road map to financial success. | |
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MedLine Citation:
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PMID: 10161355 Owner: NLM Status: MEDLINE |
Abstract/OtherAbstract:
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Cost accounting is the most basic element of the laboratory's financial management structure. Historically, cost accounting in the nonmedical world referred to accumulating and assigning costs to units of production and departments, primarily for inventory valuation and income determination. In the health industry, microcost accounting is distinguishable from macrocost (management/internal) accounting and serves multiple purposes. Microcost accounting pertains to gathering and providing information for decision making. The range of decisions include managing recurring operations, making nonrecurring strategic decisions, and formulating major organizational policies. Macrocost accounting fulfills the legal requirements of reporting to stockholders, auditors, governmental agencies, and other external parties. |
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Authors:
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E M Travers |
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Publication Detail:
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Type: Journal Article |
Journal Detail:
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Title: Clinical laboratory management review : official publication of the Clinical Laboratory Management Association / CLMA Volume: 10 ISSN: 0888-7950 ISO Abbreviation: Clin Lab Manage Rev Publication Date: 1996 May-Jun |
Date Detail:
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Created Date: 1996-08-07 Completed Date: 1996-08-07 Revised Date: 2000-12-18 |
Medline Journal Info:
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Nlm Unique ID: 8805785 Medline TA: Clin Lab Manage Rev Country: UNITED STATES |
Other Details:
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Languages: eng Pagination: 265-85 Citation Subset: H |
Affiliation:
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Veterans Administration Medical Center, Northport, NY, USA. |
Export Citation:
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APA/MLA Format Download EndNote Download BibTex |
| MeSH Terms | |
Descriptor/Qualifier:
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Accounting
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methods* Cost Allocation / methods Decision Making, Organizational Diagnostic Tests, Routine / economics Equipment and Supplies / economics Financial Management / methods* Forms and Records Control Hospital Costs Income Laboratories, Hospital / economics*, manpower, organization & administration Management Information Systems / standards Models, Organizational Physician Executives / standards United States |
From MEDLINE®/PubMed®, a database of the U.S. National Library of Medicine
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