Spending patterns with lapsing budgets: evidence from U.S. army hospitals

Article Abstract:

The practice of budget lapsing affects spending patterns as it pushes managers to exhaust the annual budget. Data from 31 U.S. army hospitals show that hospital administrators tend to stockpile supplies toward the end of the year and spending decline at the start of the following year. Findings of the study are presented.

National Security, Capital funds & cash flow, Dept of the Army, Accounting and auditing, Budget, Budgets, United States. Army, Hospitals, Military, Military hospitals

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Product costing for decision making in certain variable-proportion technologies

Article Abstract:

Product-costing measures are presented for pricing and decision making purposes. Findings show that relevant costs under homogeneous variable proportion technologies are conventional full costs. Details on the simulation results are discussed.

Pricing Policy, Decision-making, Decision making, Analysis, Usage, Pricing, Simulation methods, Simulation, Analysis of variance, Product price, Product costing

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Topics worthy of continued discussion and effort - even after forty years of trying

Article Abstract:

Suggestions on topics that need continued discussion and teaching in the field of accounting and management are discussed.

College teaching, Educational aspects

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