Article ID Journal Published Year Pages File Type
10099091 Journal of the American College of Radiology 2005 9 Pages PDF
Abstract
We review the core issues in managerial accounting for radiologists. We introduce the topic and then explore its application to diagnostic imaging. We define key terms such as fixed cost, variable cost, marginal cost, and marginal revenue and discuss their role in understanding the operational and financial implications for a radiology facility by using a cost-volume-profit model. Our work places particular emphasis on the role of managerial accounting in understanding service costs, as well as how it assists executive decision making.
Related Topics
Health Sciences Medicine and Dentistry Radiology and Imaging
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