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Note on Full and Differential Cost Accounting in Health Care

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First discusses full cost accounting, its uses, and the managerial choices involved in setting up a full-cost accounting system. Then discusses differential cost accounting, addressing the nature of costs and the subject of cost-volume-profit (CVP) analysis. Then examines a variety of special considerations that can complicate CVP analysis. Finally, discusses when differential costs, rather than full costs, should be used in an analysis, and identifies some of the complications involved in using them.

【書誌情報】

ページ数:38ページ

サイズ:A4

商品番号:HBSP-TCG335

発行日:2018/5/15

登録日:2018/6/27

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