UC San Diego
Cost accounting for the radiologist.
- Author(s): Gentili, Amilcare
- et al.
Published Web Locationhttp://www.ajronline.org/doi/pdf/10.2214/AJR.13.11549
OBJECTIVE: Cost accounting is the branch of managerial accounting that deals with the analysis of the costs of a product or service. This article reviews methods of classifying and allocating costs and relationships among costs, volume, and revenues. CONCLUSION: Radiology practices need to know the cost of a procedure or service to determine the selling price of a product, bid on contracts, analyze profitability, and facilitate cost control and cost reduction.