Cost accounting for the radiologist.
OBJECTIVE
Cost accounting is the branch of managerial accounting that deals with the analysis of the costs of a product or service. This article reviews methods of classifying and allocating costs and relationships among costs, volume, and revenues.


CONCLUSIONS
Radiology practices need to know the cost of a procedure or service to determine the selling price of a product, bid on contracts, analyze profitability, and facilitate cost control and cost reduction.
1 Department of Radiology, San Diego VA Healthcare System, UCSD, 3350 La Jolla Village Dr, San Diego, CA 92161.
Amilcare
A
Gentili
D000066:Accounting; D003365:Costs and Cost Analysis; D011871:Radiology / Q000191:economics*