Improving the efficiency of a community mental health agency: An accountant's view

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Abstract
This paper describes the rules for the proper implementation of a responsibility accounting system in a mental health center. Responsibility accounting, which relates the costs to the functions that authorize their incurrence, is presented as a technique that aids the unit's manager in controlling costs. The article discusses the rules that should be followed for proper cost association, presents a illustrative statement for a mental health center, and discusses some existing practices, such as line--item accounting, that may appear to conform to good responsibility accounting practices but in reality do not.

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