title: Managerial accounting applications in radiology.
abstract: We review the core issues in managerial accounting for radiologists. We introduce the topic and then explore its application to diagnostic imaging. We define key terms such as fixed cost, variable cost, marginal cost, and marginal revenue and discuss their role in understanding the operational and financial implications for a radiology facility by using a cost-volume-profit model. Our work places particular emphasis on the role of managerial accounting in understanding service costs, as well as how it assists executive decision making.
authors.affiliation: University of Pennsylvania, Wharton School, Philadelphia, Pennsylvania 19104, USA. lexa@wharton.upenn.edu
authors.forename: Frank James
authors.initials: FJ
authors.lastname: Lexa
authors.forename: Tushar
authors.initials: T
authors.lastname: Mehta
authors.forename: Abraham
authors.initials: A
authors.lastname: Seidmann
mesh_terms: D000066:Accounting / Q000379:methods*; D003284:Contract Services / Q000191:economics; D003365:Costs and Cost Analysis; D005376:Financial Management / Q000379:methods*; D006801:Humans; D008279:Magnetic Resonance Imaging / Q000191:economics; D010561:Personnel Staffing and Scheduling / Q000191:economics; D011871:Radiology / Q000191:economics*; D014481:United States