Cost accounting: toward a measure of truth.
With the reimbursement systems for home care changing and evolving, home care agencies need to be careful in choosing a cost accounting system. There is the traditional system that focuses on compliance, or the cost accounting information system, which caters to the needs of management decision making. Which system is appropriate, and when?
Greer
O L
OL
School of Accountancy, Southwest Missouri State University, Springfield, USA.
Wanamaker
J E
JE
D000066:Accounting / Q000379:methods*; D002204:Capitation Fee; D003361:Cost Allocation / Q000379:methods*; D003659:Decision Making, Organizational; D018574:Home Care Agencies / Q000191:economics*; D008329:Managed Care Programs / Q000191:economics; D008331:Management Information Systems / Q000592:standards*; D006278:Medicare; D012051:Reimbursement Mechanisms; D014481:United States