By Kenneth L. Thurston, CPA; Dennis M. Keleman; and John B. MacArthur
To compete successfully in the healthcare industry, Blue Cross and Blue Shield of Florida developed an activity-based cost for pricing model to provide more meaningful administrative expense information.
C Corporation, LLC, or Sole Proprietorship: What Form Is Best for Your Business
By Gary M. Fleischman, CMA, CPA, and Jeffrey J. Bryant, CPA
Is that your final answer? In a changing business environment, one of the most crucial decisions is what business structure you will form. Each one comes with tax and ownership consequences that can sap your winning margin.
Using TOC to ‘Cure’ Healthcare Problems
By Russ Kershaw
The theory of constraints, a successful technique in manufacturing, can be used in healthcare organizations to save costs and improve customer satisfaction.
Activity-Based Costing: Who's Using It and Why?
By Mohan Nair
ABC is primarily used for product and service costing, and 64% of the large companies in this survey said their ABC/M system must integrate with ERP.
The Leasing Conundrum
By William J. Cenker, CPA, and Robert Bloom
Although leases are marketed as a way to save taxes, beware of the pitfalls of complex tax regulations that may not jibe with GAAP leasing rules.
Activity-Based Management for Colleges and Universities
By Russell J. Milano, CMA, CPA
Traditional business models don’t readily produce the kinds of information that colleges need. The ABM model could provide data to control costs and produce effective performance measures for strategic planning.