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Related Experiment Video

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Principles and methods of managerial cost-accounting systems.

J D Suver1, J C Cooper

  • 1Graduate School of Business Administration, University of Colorado at Denver 80202-2219.

American Journal of Hospital Pharmacy
|January 1, 1988
PubMed
Summary

Pharmacy managers can leverage cost-accounting systems to track expenses and improve financial performance. These systems help in analyzing costs, optimizing strategies, and enhancing budgeting for better service delivery.

Area of Science:

  • Health care management
  • Pharmacy administration
  • Financial accounting

Background:

  • Cost-accounting systems are crucial for financial management in healthcare settings.
  • Understanding resource consumption is vital for efficient service provision.
  • Pharmacy managers require robust financial data for operational decisions.

Purpose of the Study:

  • To introduce cost-accounting systems to pharmacy managers.
  • To define key accounting terms and provide practical applications.
  • To demonstrate how cost-accounting aids in strategic evaluation and reporting.

Main Methods:

  • Defining core accounting concepts: cost, fixed vs. variable costs, direct vs. indirect costs, opportunity costs, incremental costs, and sunk costs.
  • Explaining costing methodologies: process costing and job-order costing.

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  • Discussing methods for cost allocation: ratio of costs to charges and microcosting.

    • Main Results:

    • Cost-accounting systems provide essential data for internal and external reporting.
    • Analysis of costs aids in pricing strategies, cost determination, and break-even analysis.
    • Microcosting offers greater accuracy in cost allocation compared to the ratio of costs to charges method.

    Conclusions:

    • Effective cost-accounting systems empower pharmacy managers to evaluate strategies, policies, and services.
    • These systems are instrumental in improving budget accuracy and financial reporting.
    • Implementation of cost-accounting principles enhances overall pharmacy operational efficiency and financial health.