個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Note on Full and Differential Cost Accounting in Health Care
內容大綱
First discusses full cost accounting, its uses, and the managerial choices involved in setting up a full-cost accounting system. Then discusses differential cost accounting, addressing the nature of costs and the subject of cost-volume-profit (CVP) analysis. Then examines a variety of special considerations that can complicate CVP analysis. Finally, discusses when differential costs, rather than full costs, should be used in an analysis, and identifies some of the complications involved in using them.