Article
Support Department Cost Allocations in the Georgia Healthcare Industry
The Coastal Business Journal
Document Type
Article
Publication Date
1-1-2005
Disciplines
- Accounting and
- Business
Abstract
This study examines support department cost allocations in the Healthcare Industry. The topic is of current interest to both accountants and to healthcare administrators because of recent innovations in the design of management accounting systems. Using a survey of Georgian healthcare firms, the results indicate that sophisticated support cost methods are used less than may be expected given the complexity of the healthcare firms' operations. This result is documented despite the historical presence of support cost allocations through such industry practice as Medicare cost reports. Respondents indicate that the employment of cost allocation methods is determined internally by the financial management.
Citation Information
Timothy D. Cairney and Kevin Bennett. "Support Department Cost Allocations in the Georgia Healthcare Industry" The Coastal Business Journal Vol. 4 Iss. 1 (2005) p. 90 - 100 Available at: http://works.bepress.com/timothy-cairney/33/