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CONSULTING AND LEADERSHIP TRAINING IN HEALTH CARE
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56 Notes Found: New/Updated Item  New/Updated Item  |   Popular Item  Popular Item

Title (click on title for details)Author(s)PagesTNSettingFunctional AreaLevelEP
Note on Absorption and Variable Costing
Same as the above, but includes the distinction between absorption costing and variable costing, the advantages and disadvantages of each, the cause of a difference between income under the two approaches, the reason why there can be an overhead volume variance under absorption costing, but not under variable costing, and the impact of just-in-time (JIT) manufacturing operations on the differences between absorption and variable costing.
Young, David W.
41 No
For Profit
Management Accounting
INT Add
Note on Absorption Costing
A description of the Stage 2 process for attaching costs to products. Discuses the various types of costs that exist in manufacturing settings, how to compute cost of goods manufactured and cost of goods sold with job order and process systems, how to determine overhead rates, including predetermined overhead rate, the preparation of a flexible overhead budgets and computation of overhead variances. Concludes with the managerial uses of overhead variances.
Young, David W.
27 No
For Profit
Management Accounting
INT Add
Note on Accounting Concepts and Depreciation
Explains the nine fundamental accounting concepts (entity, dual aspect, money measurement, going concern, cost, realization, matching, conservatism, and materiality). Then discusses the rationale for depreciation in light of these concepts.
Young, David W.
7 No
For Profit
Financial Accounting
BEG Add
Note on Activity-Based Costing Popular Item
Gives students the basics of ABC. Contains a detailed example for them to work while reading the note and a practice case study with a solution at the end of the note.
Young, David W.
9 No
For Profit
Healthcare Management
Management Accounting
BEG Add
Note on Budget Formulation in Nonprofit Organizations
Discusses the technical aspects of preparing a budget, and the fit of the budgetary process with a variety of other aspects of the organization. Begins by looking at the organizational and strategic context in which budgeting takes place, and distinguishes the mechanical aspects of budgeting from the behavioral ones. It then look at the mechanical aspects of building a budget, and concludes with a discussion of budgeting misfits—areas where the budgetary process does not work as well as it might because it does not fit well with other organizational systems or processes. Has a practice case with a solution at the end.
Young, David W.
13 No
Nonprofit
Management Control Systems
INT Add
Note on Budget Ploys
An adaptation of the appendix to budgeting in the Anthony & Young text.
Anthony, Robert N.
Young, David W.
8 No
For Profit
Nonprofit
General Management
Management Control Systems
Organizational Behavior
BEG Add
Note on Capital Budgeting Popular Item
Discusses, payback period, net present value, and internal rate of return; the effect of taxes and how accelerated depreciation can turn a potentially unfavorable project into a favorable one; issues related to the choice of a discount rate, including the weighted cost of capital, and the weighted return on assets; techniques for incorporating risk into the analysis; the evaluation of non-quantitative considerations; and the link of the capital budgeting process to an organization’s authority and influence process. Has an appendix on the concept of present value, and a short practice case to help students solidify their understanding.
Young, David W.
16 No
For Profit
Finance/Financial Management
Management Control Systems
INT Add
Note on Change Implementation Popular Item
A brief discussion of some of the typical barriers to change in organizations and ways to overcome them.
Young, David W.
4 No
For Profit
Organizational Behavior
BEG Add
Note on Conflict Management
Discusses the role of conflict in organizations, and the importance of managing it well if the organization is to learn as much about its environment as possible.
Young, David W.
10 No
For Profit
Nonprofit
General Management
Organizational Behavior
INT Add
Note on Cultural Maintenance
Defines and discusses the importance of organizational culture. Addresses how leaders can manage culture using a variety of levers available to them.
Young, David W.
12 No
For Profit
Nonprofit
General Management
Organizational Behavior
INT Add
Note on Developing a Positioning Strategy
Discusses the three steps needed to develop a positioning strategy: (1) Selecting a target market, (2) selecting a preferred group of competitors, and (3) deciding what makes your organization the best
Strang, Roger
2 No
For Profit
Nonprofit
General Management
Marketing
BEG Add
Note on Differential Cost Accounting in Health Care
Discusses cost behavior and alternative choice decisions in some detail
Young, David W.
19 No
Healthcare Management
Management Accounting
BEG Add
Note on Effective Business Writing
Some simple techniques to help students present their ideas more clearly and powerfully.
Heineke, Janelle
7 No
For Profit
Nonprofit
General Management
Organizational Behavior
BEG Add
Note on Financial Accounting in Nonprofit Organizations Popular Item
Discusses the basics of financial accounting, using examples of nonprofit organizations. Takes students through a simple example of building a small day care center from inception. Contains three practice cases of increasing levels of difficulty. Does not discuss fund accounting, which is contained in a different note.
Young, David W.
37 No
Nonprofit
Financial Accounting
INT Add
Note on Financial Management Popular Item
Discusses the choices that managers make about (a) the use of debt or equity to finance assets, (b) the structure of debt, (c) the role of profit as a financing vehicle, and (d) the management of cash, including the management of both the operating cycle and the financing cycle. Includes a discussion of the role of, and risk inherent in, leverage.
Young, David W.
15 No
For Profit
Finance/Financial Management
INT Add
Note on Financial Statement Analysis
Discusses (a) the role of ratios in financial statement analysis, including the four categories of ratios that typically are used (profitability, liquidity, asset management, long-term solvency) and how to calculate several ratios in each category; (b) the three standards that typically are used for comparison of ratios (industry, historical, and managerial), and their use for understanding of how an organization has managed its profitability, liquidity, assets, and long-term solvency; (c) the distinction between accounting and financial management issues, including the role of the notes to the financial statement; (d) the importance of leverage and its drawbacks, including the distinction between financial risk and business risk; (e) the role of profit, and its importance for financing fixed assets and providing the cash needed for growth; and (f) the general process for analyzing a set of financial statements, including making a strategic assessment, identifying accounting issues, and analyzing financial management issues.
Young, David W.
38 No
For Profit
Finance/Financial Management
Financial Accounting
INT Add
Note on Financial Surpluses in Nonprofit Organizations Popular Item
Discusses the four reasons why a nonprofit organization needs to earn a surplus: (1) to assist it to obtain the funds necessary to replace assets that wear out or become obsolete; (2) to finance the cash needs associated with a growth in revenues in conjunction with its charitable or nonprofit purposes; (3) to provide the funds necessary to expand and diversify its fixed assets as it expands its charitable activities; and (4) to protect it from fluctuations in revenues from year to year, and from general economic and other uncertainties surrounding its ongoing operations.
Young, David W.
7 No
Nonprofit
Finance/Financial Management
INT Add
Note on Flexible Budgeting and Variance Analysis Popular Item
Discusses some important aspects of the measurement phase of the management control process: (1) the importance of aligning responsibility with control, (2) flexible budgeting, and (3) variance analysis. Has a simple, and easily understandable graphical explanation of variances, as well as the computation formulas. Also discusses the managerial uses and limitations of variances. Has a short practice case to help students solidify their understanding.
Young, David W.
11 No
For Profit
Management Control Systems
BEG Add
Note on Forecasting Financial Statements Popular Item
Discusses some basic techniques for financial statement forecasting, two cash-related cycles (operating and financing), three financial management concepts (debt structure, leverage, and the role of profit), the distinction between financial risk and business risk, some issues related to financing fixed assets, some issues related to financing growth, cost behavior and its relationship to forecasting financial statements, the differential cost concept, techniques for undertaking alternative choice decisions concerning discontinuing a product line, several important principles associated with alternative choice decisions, the concept of contribution, and the structure of a contribution income statement. Has a short practice case to help students solidify their understanding.
Young, David W.
22 No
For Profit
Finance/Financial Management
Financial Accounting
INT Add
Note on Full and Differential Cost Accounting Popular Item
The discussion of full cost accounting includes a conceptual framework for thinking about full costs, how to prepare a full cost analysis, including a stepdown, and the impact of different choices on prices. The discussion of differential cost accounting includes an explanation of cost behavior, the differential cost concept, the dilemma of sunk costs, the strategic perspective of sunk costs, examples of keep/drop and make/buy alternative choice decisions, non-quantitative considerations, and the role of allocated overhead.
Young, David W.
30 No
For Profit
Management Accounting
BEG Add
Note on Full Cost Accounting in Health Care
Describes full cost accounting in both Stage 1 and Stage 2 (with ABC) using healthcare examples
Young, David W.
17 No
Healthcare Management
Management Accounting
BEG Add
Note on GAAP in Nonprofit and Governmental Organizations Popular Item
Discusses the role of the FASB and the details of GAAP for private nonprofit organizations, including accounting for state and local governments, and the federal government. Includes a discussion of FAS 87, 93, 106, 116, 117, 124, and 136 as they apply to private nonprofit organizations
Young, David W.
18 No
Nonprofit
Financial Accounting
ADV Add
Note on Implementing a New Responsibility Accounting System
Describes the characteristics of a good responsibility accounting system, and then discusses some of the issues that need to be considered in implementing a new sysgem
Young, David W.
8 No
For Profit
Nonprofit
General Management
Management Control Systems
Organizational Behavior
INT Add
Note on Improving Management Control Systems in Municipalities
Discusses the barriers to achieving the New Public Management Paradigm, and suggests ways that improved management control systems (including the use of “shadow profit centers” can help to overcome them.
Young, David W.
13 No
Nonprofit
General Management
Management Control Systems
INT Add
Note on Leadership
Discusses the 7 levers that leaders can use to guide their organizations toward high performance. Links leadership to Chester Barnard’s Functions of the Executive, and contrasts the 7 levers with the McKenzie Ss in the 7S-model.
Young, David W.
11 No
For Profit
Nonprofit
General Management
Management Control Systems
Organizational Behavior
INT Add
Note on Lean Operations
Discusses the evolution of production systems, from Frederick Taylor to the present. Includes a discussion of the fundamentals of “lean production,” just-in-time production, Kanban production control systems, involvement of the workforce in improving operations, performance measurement, the Shingo Prize, and how the concepts can be applied to service organizations.
Heineke, Janelle
12 No
For Profit
Nonprofit
Operations Management
BEG Add
Note on Management Accounting in Context
Discusses management control system design, and its link to activities such as strategy formulation, culture, customer management, conflict management, and motivation. Contains a managerial checklist and a practice case study.
Young, David W.
15 No
For Profit
Nonprofit
General Management
Management Accounting
Management Control Systems
Organizational Behavior
BEG Add
Note on Management Accounting in Health Care
Similar to the Note on Management Control Systems in Health Care, but with the additional discussion of full and differential cost accounting.
Young, David W.
19 No
Healthcare Management
Management Accounting
BEG Add
Note on Management Control Systems
Discuses the structure and process of a management control system and the considerations involved in designing an appropriate one. Is highly interactive—students are asked to respond to questions and solve problems throughout the chapter, and also to prepare a short case study on transfer prices at the end of the chapter.
Young, David W.
27 No
For Profit
Management Control Systems
BEG Add
Note on Management Control Systems in Health Care Popular Item
Discusses MCS mainly with a focus on hospitals and attending physicians. Topics include responsibility center design, the use of cost drivers to build budgets and calculate variances, an assessment of who controls which resources, and how to involve attending physicians in the cost control effort.
Young, David W.
15 No
Healthcare Management
Management Control Systems
BEG Add
Note on Management Control Systems in the Public Sector
Contrasts “bureaucratic” control with “management control” and discusses ways that public sector organizations could achieve greater management control. Concludes that, although there are several barriers that inhibit a public sector organization from developing improved managerial control, there also are ways to overcome the barriers.
Young, David W.
11 No
Nonprofit
General Management
Management Control Systems
INT Add
Note on Managing High-Risk Outsourcing In Local Governments
Discusses the idea that not all outsourcing is the same, and provides a framework for identifying high-risk outsourcing. Then discusses ways to manage it.
Padovani, Emanuele
Young, David W.
5 No
Nonprofit
General Management
Management Control Systems
INT Add
Note on Motivation
Discusses the many issues involved in motivating employees, including the role of contingent compensation. Links the motivation process to several other organizational processes, such as culture and management control.
Young, David W.
10 No
For Profit
Nonprofit
General Management
Management Control Systems
Organizational Behavior
INT Add
Note on Operational Budgeting in Health Care Popular Item
Covers (a) the organizational and strategic contexts in which operational budgeting takes place. (b) the mechanical aspects of operational budgeting, (c) the key elements in the budgetary process, (d) the relationship between budgeting and responsibility centers, and (e) the definition of a budgeting misfit, and seven common budgeting misfits. Has a practice case at the end with a very detailed solution.
Young, David W.
23 No
Healthcare Management
Management Control Systems
INT Add
Note on Operations Strategy
The “classic” competitive dimensions are cost (low price), quality (high quality), flexibility (ability to respond to changes in demand volume and product mix) and delivery (speed of service). During the last decade or so, service has been added to these competitive priorities. This note discusses why and how.
Heineke, Janelle
3 No
For Profit
Nonprofit
General Management
Operations Management
BEG Add
Note on Performance Measurement in Nonprofit Organizations Popular Item
Discusses the need for output measurement in nonprofit organization to (1) measure efficiency, which is the ratio of outputs to inputs (i.e., expenses) and (2) measure effectiveness, which is the extent to which actual output corresponds to the organization's goals and objectives. Looks at alternative ways of measuring output in nonprofit organizations. Discusses why, despite the importance of devising such alternatives, current nonprofit management control systems tend to be deficient in measuring their effectiveness, and suggests some remedies.
Young, David W.
16 No
Nonprofit
Management Control Systems
INT Add
Note on Pricing in Nonprofit Organizations Popular Item
Discusses the tricky proposition of setting prices in many nonprofit organizations. Full costs, differential costs, or a variety of other configurations can be used to determine prices. The choice depends in large measure on the scenario under consideration. Unfortunately, many nonprofit managers give little thought to pricing policies. The note discusses why this is a mistake, and includes several matters that affect pricing decisions in nonprofit organizations, including prices for subsidized services and services that are provided free of charge.
Young, David W.
9 No
Nonprofit
Management Control Systems
ADV Add
Note on Process Analysis
A note on the techniques for undertaking process analysis. Includes (1) creating a process flow diagram, (2) analyzing the operating unit structure, (3) analyzing the work flow, and (4) evaluating the overall process.
Heineke, Janelle
11 No
Nonprofit
Operations Management
BEG Add
Note on Process Analysis in Health Care
Discusses the concept of a process flow diagram, and how it can be used to assess matters such as work centers, processing time, cycle time, capacity. Also discusses measuring performance (cost, quality, flexibility, delivery, and service)
Heineke, Janelle
9 No
Healthcare Management
Operations Management
BEG Add
Note on Quality Tools
Discusses the seven basic quality tools and how to use them.
Heineke, Janelle
17 No
For Profit
Nonprofit
General Management
Operations Management
Organizational Behavior
BEG Add
Note on Ratio Analysis Popular Item
Similar to the Note on Financial Statement Analysis, but shorter. Excludes the material on assessing the accounting-related issues.
Young, David W.
20 No
For Profit
Nonprofit
Finance/Financial Management
Financial Accounting
BEG Add
Note on Responsibility Accounting
Discusses the relationship between cost accounting and responsibility accounting, and then looks at several factors that must be considered in designing a responsibility accounting system. Examines the responsibility accounting structure, which consists of the organization’s network of responsibility centers, the management control process, and some of the issues that senior managers must consider if they are to make either profit or investment centers work as effectively as possible. Concludes with the topic of motivation, and presents some recent thinking on various ways to reward managers and others for good performance, as well as a brief discussion of some of the informal aspects that can influence the success of a given responsibility center design, in particular ways individuals in organizations gain power and influence outside the formal responsibility center network.
Young, David W.
19 No
For Profit
Management Control Systems
INT Add
Note on Services and Service Quality
Discusses the unique challenges associated with managing service operations and with delivering service quality, and introduces several models and tools for service operations managers.
Heineke, Janelle
9 No
For Profit
Nonprofit
Operations Management
BEG Add
Note on Six Sigma
Explains what Six Sigma is and how to undertake a quality improvement effort using its concepts.
Heineke, Janelle
4 No
For Profit
Nonprofit
Operations Management
Organizational Behavior
BEG Add
Note on Strategic Decision Making in Healthcare Organizations
Discusses the challenges currently facing healthcare organizations, and provides some conceptual ways of thinking about how to address them. Includes examples from other industries.
Young, David W.
17 No
Healthcare Management
General Management
INT Add
Note on the Basics of Financial Accounting Popular Item
A very brief introduction to the essential elements of financial accounting, focusing mainly on terminology and financial statements. Contains a short discussion of Sarbanes-Oxley, and a practice case to help solidify some of the concepts.
Young, David W.
19 No
For Profit
Financial Accounting
BEG Add
Note on the Characteristics of Nonprofit Organizations
Discusses the technical and behavioral characteristics of nonprofit organizations. Technical characteristics relate to the difficulty of measuring outputs and assessing the relationship between inputs and outputs. This difficulty is unique to nonprofit organizations. Behavioral characteristics encompass factors that impede good management control. The note contains an appendix describing six categories (e.g., health care) of nonprofit organizations.
Young, David W.
19 No
Nonprofit
General Management
BEG Add
Note on the Financial Control Structure in Nonprofit Organizations
Discusses the design of responsibility centers. Expands the discussion to include criteria for profit centers, the program structure, matrix organizations, the information structure, the account structure, and behavioral factors (including motivation systems, goal congruence, cooperation and conflict, and culture).
Young, David W.
16 No
Nonprofit
Management Control Systems
INT Add
Note on the Folly of Using RCCs and RVUs for Intermediat Product Costing
Shows how RCCs and RVUs can give misleading information on the cost of a hospital's intermediate products, and how an ABC system can improve costing accuracy
Young, David W.
7 No
Health Policy
Healthcare Management
Finance/Financial Management
Management Accounting
INT Add
Note on the Fundamentals of Responsibility Accounting Popular Item
Analyzes the relationship between cost accounting and responsibility accounting, and then looks at the various factors that must be considered in the design and use of a good responsibility accounting system. Discusses the responsibility accounting structure, and the management control process.
Young, David W.
28 No
For Profit
Nonprofit
General Management
Management Accounting
Management Control Systems
INT Add
Note on the Statement of Cash Flows Popular Item
Provides detailed instruction on how to prepare and interpret a SCF. Interactive problem solving throughout the note allows students to master some of the tricky aspects of preparing the SCF. At the end they have a clear understanding of (a) why a positive net income does not necessarily result in a positive inflow of cash; (b) the three activities that effect cash inflows and outflows for an organization: operations, investing, and financing; (c) the nature of the SCF and how it is prepared using the direct method and the indirect method; (d) how to use the SCF to assess the way an organization has managed its cash during a given accounting period.
Young, David W.
22 No
For Profit
Financial Accounting
INT Add
Note on Total Quality Management, and the Contributions of Quality Theorists
Discuss the history of the TQM movement from W. Edwards Deming to David Garvin, explaining briefly the contributions of each.
Heineke, Janelle
7 No
For Profit
Healthcare Management
Nonprofit
General Management
Operations Management
INT Add
Note on Transfer Pricing
Discusses the various issues that must be considered in setting transfer pricing, and how they can be resolved.
Young, David W.
9 No
For Profit
Nonprofit
General Management
Management Control Systems
BEG Add
Note on Transfer Pricing in Healthcare Organizations
A short note that illustrates quite dramatically to students the basic transfer pricing dilemma in many organizations. Set in a healthcare context, but could be used for other courses as well.
Young, David W.
5 No
Healthcare Management
Management Control Systems
BEG Add
Note on Understanding Financial Statements
Discusses the balance sheet and what it measures, some specific assets and liabilities (including: cash, accounts receivable, inventory, equipment, accounts payable, loans payable, interest payable, goodwill), the income statement and what it measures, the creation of owners' equity, and the basis for changes in it, five of the nine fundamental accounting concepts (entity, dual aspect, money measurement, cost, realization), some basic accounting and finance concepts (the distinction between levels and flows, the nature of an account, the accounting period, the current versus non-current distinction, working capital and the current ratio, leverage, unmeasured value, the accounting cycle, depreciation, interest expense). Is highly interactive, requiring students to stop and solve problems as they read. Contains three practice cases for students to use to test their new knowledge and skills.
Young, David W.
40 No
For Profit
Finance/Financial Management
Financial Accounting
BEG Add
Note on Variable Costing
Discusses the distinction between absorption costing and variable costing, and the advantages and disadvantages of each, the cause of a difference between income under absorption costing and variable costing under the same set of manufacturing and selling circumstances, the reason why there can be an overhead volume variance under absorption costing, but not under variable costing, and the impact of just-in-time (JIT) manufacturing operations on the differences between absorption and variable costing.
Young, David W.
15 No
For Profit
Management Accounting
INT Add