Intellectual Property Damages or Issues in Cost Accounting for Health Care Organizations

Intellectual Property Damages: Guidelines and Analysis

Author: Mark A Glick

A comprehensive resource for anyone involved in intellectual property litigation

With Intellectual Property Damages you'll get the basics of the intellectual property litigation process, the essential "rules" in postulating damages theories, the basics of IP law, the economic policies that are the foundation for much of IP litigation, the skills necessary to correctly calculate damages in IP cases--and more!

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What People Are Saying

Robert D. Tollison
This book is a wonderful application of heightened academic rigor and modern economic and financial theory to the work done by experts and attorneys in intellectual property litigation. This book walks the reader through increasingly complex analysis, without forgetting that few, if any, of its readers will be well-versed in economics, finance, accounting, and litigation skills. I recommend the book to anyone interested in increasing their understanding of this complicated area.
—Robert D. Tollison, Robert M. Hearin Professor of Economics, University of Mississippi

Duncan Cameron
Intellectual Property Damages is a virtuoso performance. Because it explains not only the usual practice of Intellectual Property damages analysis, but the underlying reasoning in an accessible and understandable way, this book is a must have for anybody who wants to be a serious practitioner in the field of Intellectual Property damage estimation.
—Duncan Cameron, Managing Director, LECG's Antitrust Practice

Parnell Black
As one of the cofounders of the National Association of Certified Valuation Analysts (NACVA) and President/CEO for the past ten years, I have had a wide involvement in the valuation field, including: teaching and publishing, as well as performing valuations of all kinds. The clarity, accuracy and comprehensive nature of this book is a refreshing and welcomed addition to the area of intellectual property valuation, which is an area of limited publications. The authors explain valuation in a way that is neither simplistic nor overly academic, and show how valuation principles can be used in intellectual property cases. I enthusiastically recommend this book as a vital addition to any valuation professional's library of literature on calculating intellectual property damages.
—Parnell Black, MBA, CPA, CVA, CEO-NACVA

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Issues in Cost Accounting for Health Care Organizations

Author: Steven A Finkler

This new second edition is based on a thorough literature review of all cost accounting articles published in the last five years. It is an excellent resource for readings on the topic of health care cost measurement and analysis, this text provides the insights of leading authorities in the area of health care costs. Each article is linked with the conceptual discussion in the companion volume, Essentials of Cost Accounting for Health Care Organizations.

Features:

• A combination of classic articles and the most recent published applications of cost accounting to the health care setting (it is the most complete compilation of articles on the topic of health care cost accounting)
• Has a new focus on not only hospitals, but also other types of health care providers including managed care, nursing homes, home health, clinics, and physician practices
• Each article provides insight about a specific potential problem area in the management of health care organizations.

Booknews

Offers a collection of articles focusing on critical issues in health care cost accounting. Each article provides insight about a specific potential problem area in the management of health care organizations. Many articles incorporate the latest costing techniques, such as the application of Activity Based Costing to health care. Some articles are classics that lay the foundations for health care costing. Material is presented in four sections to parallel the text, . Finkler is a professor at New York University's Robert F. Wagner Graduate School of Public Service. Ward is an assistant professor at the Medical University of South Carolina. Annotation c. Book News, Inc., Portland, OR (booknews.com)

Table of Contents:

	Preface
Pt. I	Cost Accounting Foundations	1
Ch. 1	Introduction to Cost Accounting	5
Reading 1-1	Reader's Forum: The Value of a Cost Accounting System	5
Reading 1-2	Understanding the Hospital Cost Accounting Process	8
Reading 1-3	The Human Element in Cost Accounting	14
Ch. 2	Cost Definitions	19
Reading 2-1	The Identification of Surgical Services Costs	19
Reading 2-2	Cost Finding for High-Technology, High-Cost Services: Current Practice and a Possible Alternative	24
Reading 2-3	Horizontal Accounting Considered for the Hospital Setting	37
Reading 2-4	Costing Out Nursing Services	44
Reading 2-5	Cost Accounting for Emergency Services	49
Ch. 3	Product Costing	56
Reading 3-1	Job-Order Costing in Physician Practice	56
Reading 3-2	Product Cost Analysis in the Clinical Laboratory	62
Reading 3-3	Product Costing for Health Care Firms	71
Reading 3-4	A Microcosting Approach	81
Ch. 4	Cost Allocation	85
Reading 4-1	The Distinction between Cost and Charges	85
Reading 4-2	Using Reciprocal Allocation of Service Department Costs for Decision Making	98
Reading 4-3	RVUs: Relative Value Units or Really Very Useful?	104
Reading 4-4	Alternative Costing Methods in Health Care	111
Reading 4-5	Accounting for the Move to Ambulatory Patient Groups	116
Reading 4-6	Cost Allocation in the Emergency Department	128
Ch. 5	Costing for Nonroutine Decisions	134
Reading 5-1	HMO Negotiations and Hospital Costs	134
Reading 5-2	Capitated Hospital Contracts: The Empty Beds versus Filled Beds Controversy	138
Reading 5-3	Privatization in Health Care Institutions	142
Reading 5-4	Considering Cost Effectiveness in the Hospital Setting	152
Reading 5-5	Cost-Effectiveness Analysis in Health Care	156
Ch. 6	Cost-Volume-Profit Analysis	165
Reading 6-1	Breakeven Analysis for Capitated Arrangements	165
Reading 6-2	Managed Care and Breakeven Analysis: A Clarification	167
Reading 6-3	Using Breakeven Analysis with Step-Fixed Costs	171
Reading 6-4	Alternative Contribution Margin Measures	176
Pt. II	Cost Accounting Information for Planning and Control	181
Ch. 7	Predicting Future Costs	183
Reading 7-1	Regression-Based Cost Estimation and Variance Analysis: Resolving the Impact of Outliers	183
Reading 7-2	The Learning Curve and the Health Care Industry	189
Ch. 8	Budgeting	197
Reading 8-1	The Financial Evolution of Hospitals and the Zero-Base Budget Approach	197
Reading 8-2	Zero-Based Budgeting for a Radiology Service: A Case Study in Outsourcing	205
Reading 8-3	Developing and Using a Budget Manual	211
Reading 8-4	Outcome Budgeting Shifts Focus to Meeting Objectives	215
Reading 8-5	Flexible Budgeting Allows for Better Management of Resources As Needs Change	224
Ch. 9	Flexible Budgeting and Variance Analysis	229
Reading 9-1	Physician Cost Variance Analysis under DRGs	229
Reading 9-2	A Contemporary Approach to Budget Variance Analysis: A Pharmacy Application	233
Reading 9-3	Rolling Budgets and Variance Reports	241
Reading 9-4	Statistical Cost Control: A Tool for Financial Managers	245
Ch. 10	Management Control	250
Reading 10-1	Developing a Planning and Control System for a Responsibility Unit	250
Reading 10-2	Cost Control Systems	253
Reading 10-3	Competitive Pricing Models for Intra-Hospital Services	259
Reading 10-4	Transfer Pricing in the Hospital-HMO Corporation	262
Pt. III	Additional Cost Accounting Tools to Aid in Decision Making	267
Ch. 11	Cost Accounting Ratios	269
Reading 11-1	Ratio Analysis: Use with Caution	269
Reading 11-2	Hospital Industry Cash Flow Ratio Analysis: A Sufficiency and Efficiency Perspective	278
Reading 11-3	Ratio Analysis for the Development Office of Health Care Institutions	283
Ch. 12	Measuring Productivity	289
Reading 12-1	Productivity Management: A Model for Participative Management in Health Care Organizations	289
Ch. 13	Inventory	300
Reading 13-1	Inventory Management System Reaps Savings for Department	300
Ch. 14	Dealing with Uncertainty	307
Reading 14-1	Decision Analysis and Capital Budgeting: Application to the Delivery of Critical Care Services	307
Reading 14-2	Expected Value Technique Useful in HMO Negotiations: Tool Helps Managers Consider Potential Outcomes of Bidding Process	315
Reading 14-3	Decision Making under Uncertainty: A Linear Programming Approach	324
Ch. 15	Information Systems for Costing	329
Reading 15-1	Saving Money throughout the Cost Accounting Installation Cycle	329
Reading 15-2	Cost Accounting Software Design	337
Reading 15-3	An Integrated Planning and Management Control System for Hospitals	342
Ch. 16	Performance Evaluation and Incentive Compensation	347
Reading 16-1	Measuring Segment Performance: New Ventures of Today's Innovative Hospital System Pose Evaluation Challenges	347
Reading 16-2	The Impact of Motivation and Incentive Programs on Financial Budgets	354
Pt. IV	Cost Accounting for the Year 2000 and Beyond	363
Ch. 17	New Approaches to Cost Accounting	365
Reading 17-1	Activity-Based Costing in the Operating Room at Valley View Hospital	365
Reading 17-2	Activity-Based Costing for Hospitals	371
Reading 17-3	ABC Estimation of Unit Costs for Emergency Department Services	385
Ch. 18	Total Cost Management: Measuring the Costs of Quality	393
Reading 18-1	Measuring the Costs of Quality	393
Reading 18-2	Total Quality Management: An Application in a Biomedical Laboratory	399
	Index	405
	About the Authors	421