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Moreover, the study found that if costs were classified as either variable or fixed RCA,hospital managers had better revenue due to the pricing strategy that puts the cost ofhealthcare against the cost incurred in providing the health services. This study isessential to the case study as it helps in improving the efficiency of costing within thehospital thus leading to more revenue. Specifically, the study was found to be veryeffective in dealing with overhead costs by matching the used resources against theservices offered at the hospital, which makes the accounting work efficient.Additionally, the article provides an elaborate analysis of how the RCA can beimplemented within the hospital set up to enhance the costing of services offered withinthe hospital premises. Therefore, this article has all the qualities which make it essentialin furthering the study on the accounting situation facing many hospitals today, includingCalifornia Sutter Health center. The article is precise and relevant to the accounting issues