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Spring 2000

MAQ Spring 2000 Cover


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.
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.
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.
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.
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.
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.