Cost analysis is inherently one of the most tedious tasks falling on the shoulders of any manager.
In today's world, whether in a service business such as radiology or medicine or in a product line such as car manufacturing, accurate cost analysis is critical to all aspects of management : marketing, competitive strategy, quality control, human resource management, accounting (financial), and operations management, to name but a few.
This is a topic that we will explore with the intention of giving the radiologist/manager the understanding and the basic skills to use cost analysis efficiently, making sure that major financial decisions are being made with adequate cost information, and showing that cost accounting is really managerial accounting in that it pays little attention to the bottom line of financial statements but places much more emphasis on equipping managers with the information to determine budgets, prices, salaries, and incentives and influences capital budgeting decisions through an understanding of product profitability rather than firm profitability.
Mots-clés Pascal : Analyse coût, Coût, Economie santé, Radiologie, Gestion
Mots-clés Pascal anglais : Cost analysis, Costs, Health economy, Radiology, Management
Notice produite par :
Inist-CNRS - Institut de l'Information Scientifique et Technique
Cote : 96-0306413
Code Inist : 002B30A11. Création : 10/04/1997.