Cost Reporting at a Navy Branch Clinic

Abstract

This thesis examines cost reporting at a Navy Branch Medical Clinic. Costs are traditionally reported under a partial cost reporting system. By applying basic principles of managerial accounting, a full cost reporting system is created. Under the traditional system, one figure representing total consumption for each quarter is reported for each workcenter. Under the full costing model, costs are disaggregated into fixed and variable components. Using the Brimson approach, the thesis further explores the application of activity based cost reporting. Costs are reported as a function of the activities which drive costs.

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Document Details

Document Type
Technical Report
Publication Date
Mar 01, 1993
Accession Number
ADA267312

Entities

People

  • James B. Canby Iv

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Biomedical

DTIC Thesaurus Topics

  • Accounting
  • Business Administration
  • Control Systems
  • Costs
  • Delivery Of Health Care
  • Health Care
  • Health Services
  • Hospitals
  • Indirect Costs
  • Information Systems
  • Lessons Learned
  • Medical Personnel
  • Organizational Structure
  • Personnel Management
  • Standards
  • Therapy
  • X Ray Film

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