Question
Referencias Berkowitz, E. N. (2021). Essentials of Health Care Marketing. (5e.d). Jones & Bartlett Learning. Cleverley, W. O. & Cleverley, J. O. (2017) .Essentials of
Referencias
Berkowitz, E. N. (2021). Essentials of Health Care Marketing. (5e.d). Jones & Bartlett Learning.
Cleverley, W. O. & Cleverley, J. O. (2017) .Essentials of Health Care Finance 8th ed.
1. How correct is it to say that consistency and comparability of information, which are desired goals for financial accountants, are clearly more important for management accountants?
2. Some people claim that managerial accounting does not have a formally adopted set of principles, it is just based heavily on financial accounting principles. What is your position? Explain with solid, well-referenced academic arguments.
3. In most situations, the values of the assets are not equal to the amount of money that could be realized if the assets were sold. What is your position? Explain with solid, well-referenced academic arguments.
4. Why is it said that the general rule is that items are classified as non-operating gains or losses when they are peripheral or incidental to the activities of the health care provider?
5. Is it correct to say that depreciation is a cash expense that represents the financial value that an asset loses over a certain period of time (usually defined by the useful life of the asset)?
6. Is it correct to say that donations are normally included in the statement of changes in net assets compared to the statement of operations due to established accounting reporting standards?
7.Is it correct to state that patients are assigned to the MS-DRG with the highest weight when they have a comorbidity or complication?
- Qu tan correcto es afirmar que la uniformidad y la comparabilidad de la informacin, que son objetivos deseados para los contadores financieros, son claramente ms importantes para los contables de gestin?
- Algunas personas afirman que la contabilidad gerencial no tiene un conjunto de principios formalmente adoptado, tan solo se basa fuertemente en los principios de contabilidad financiera. Cul es su posicin al respecto? Explique con argumentos acadmicos slidos y bien referenciados.
- En la mayora de las situaciones, los valores de los activos no son iguales a la cantidad de dinero que podra ser realizada si los activos fueron vendidos. Cul es su posicin al respecto? Explique con argumentos acadmicos slidos y bien referenciados.
- Por qu se dice que la regla general es que los tems se clasifican como ganancias o prdidas no operativas cuando son perifricas o incidentales a las actividades del proveedor de atencin mdica?
- Es correcto afirmar que la depreciacin es un gasto en efectivo que representa el valor financiero que un activo pierde durante cierto perodo de tiempo (generalmente definido por la vida til del activo)?
- Es correcto afirmar que las donaciones normalmente se incluyen en el estado de cambios en los activos netos en comparacin con el estado de operaciones debido a las normas establecidas de informacin contable?
- Es correcto afirmar que los pacientes son asignados a la MS-DRG de mayor peso cuando presentan una comorbilidad o complicacin?
Referencias
Berkowitz, E. N. (2021). Essentials of Health Care Marketing. (5e.d). Jones & Bartlett Learning.
Cleverley, W. O. & Cleverley, J. O. (2017) .Essentials of Health Care Finance 8th ed.
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