Week 3 will focus on managerial accounting, which is the development and use of information designed to help health services managers perform management and control functions in their organizations. It will cover cost behavior and profit analysis—topics that many consider to be the cornerstones of managerial accounting. The unit’s lectures will discuss cost allocation, pricing, planning, budgeting, and the mechanics of managerial accounting and its value to health services managers.Your Learning Objectives for the Week:Develop, analyze, and draw conclusions from a healthcare organization’s (HCOs) budget.Analyze and recommend pricing and negotiation strategies under various models of reimbursement.
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