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| Author: | Devine, K. O´Clock, P. Lyons, D. |
| Title: | Health-care financial management in a changing environment |
| Journal: | Journal of Business Research
2000 : JUN, VOL. 48:3, p. 183-191 |
| Index terms: | FINANCIAL MANAGEMENT HEALTH SERVICE MANAGEMENT ACCOUNTING |
| Language: | eng |
| Abstract: | The purpose of this paper is to propose a framework for the evolution of management accounting in a changing health-care environment. This framework suggests that the role of activity based costing, life cycle costing, and value chain analysis becomes increasingly important as the payment for health-care services moves from fee for service reimbursement to capitation arrangements between insurance companies and health-care providers. |
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