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Hospital Cost Accounting and Health Care Cost Accounting
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Hospital cost accounting and health care cost accounting are becoming move valued as costs are more scrutinized.
The true costs are important to know:
So patients are billed the correct amount.
So Management understands the costs and can make informed decisions.
How are costs developed?
Standard costs
are developed for all services using historical data.
Reports used:
Compare cost of providing services versus the reimbursement
Reports on labor, material and overhead costs.
Reports by cost group
Budgeting:
Budgets are created by department
Long term
business plan
Other Resources:
Other cost accounting types:
Manufacturing Cost Accounting
Managerial and Management Cost Accounting
Job Order Cost Accounting
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