Textbook

The Accounting Review

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Revenues of hospitals in the state of Washington are constrained by an upper bound that is a function of budgeted costs, budgeted volume, and actual volume. Basically. allowable revenue is the hospital's total budgeted cost, with an adjustment for the difference between actual and budgeted volume. A hospital can increase its allowable revenue by bias ing the budget data reported to the Washington State Hospital Commission. For example, when a hospital budgets for an increase in volume, it is to the hospital's advantage to over state the impact of the increase in volume on the hospital's total budgeted cost. Conversely, when a hospital budgets for a decrease in volume, the constraint on revenues can be relaxed by understating the impact of the decrease in volume on the hospital's total budgeted cost. Empirical evidence is consistent with hospitals biasing, in certain predictable ways, budget data reported to the regulatory commission.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

657.07 TIM t 1986

Penerbit

Sarasota : Quarterly Journal of the American Accounting Association., 1986

Deskripsi Fisik

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Bahasa

English

ISBN/ISSN

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Klasifikasi

657.07

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

Ed.61

Subjek

akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Pengarang Utama

Versi lain/terkait

Lampiran Berkas

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