Article Review: Cost Allocations in Georgia Healthcare Article Review by Master Researcher

Article Review: Cost Allocations in Georgia Healthcare
A review of Timothy Cairney and Kevin Bennett's article "Support Department Cost Allocations in the Georgia Healthcare Industry".
# 85881 | 900 words | 1 source | 2005 | US
Published on Dec 01, 2005 in Literature (General) , Public Administration (General)

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This paper is an article review on the topic of cost accounting in the healthcare industry. The article chosen discusses cost accounting practices within 19 hospital centers in Georgia, looked at various parameters such as number of revenue centers compared to service centers, types of accounting methods used, frequency of using a cost accounting methodology, software, etc.

From the Paper:

"This paper will review the study performed in the fall of 2004 and published earlier this year by Timothy Cairney and Kevin Bennett (2005) titled: Support Department Cost Allocations in The Georgia Healthcare Industry. Tim Cairney is an assistant professor of accountancy with specialized interests in cost and management accounting. His partner, Kevin Bennett, is an assistant professor of health services administration in the Georgia Southern University system. Both are well published. While interest in cost accounting methodologies for the healthcare industry are growing based on the number of recent non-fiction books (including text books) on the subject as well as the dramatic increase in colleges offering specific courses on the topic, Cairney and Bennett report that: "sophisticated support cost centers are used less than may be expected given the complexity of the healthcare firms' operation" (p.90)."

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APA Format

Article Review: Cost Allocations in Georgia Healthcare (2005, December 01) Retrieved September 23, 2023, from

MLA Format

"Article Review: Cost Allocations in Georgia Healthcare" 01 December 2005. Web. 23 September. 2023. <>