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Asante Teaching Hospital: Activity-Based Costing
內容大綱
In August 2015, an intern at Asante Teaching Hospital, a prestigious not-for-profit hospital in Johannesburg, South Africa, wanted to organize the cost data she had gathered from staff interviews into clear recommendations for the hospital's chief executive officer. Asante Teaching Hospital's maternity ward competitors had begun offering bundled pricing for natural births, and the intern wondered if Asante Teaching Hospital should do the same. In order to calculate the costs of the service, she planned to employ both activity-based and time-driven activity-based costing techniques. With this information, she could present the results of her analysis and recommendations for a pricing strategy.
學習目標
The case is intended for upper-year undergraduate or graduate students in management or cost accounting courses. Upon successful completion of the case, students should be able to perform the following tasks:<br><ul><li>Perform a competitive analysis to identify the risks and opportunities related to the hospital’s pricing strategy.</li><li>Prepare an activity-based and time-driven activity-based costing analysis to determine pricing for each of the three levels of care.</li><li>Qualitatively analyze the alternative pricing options to help shape the recommendations.</li><li>Make a pricing recommendation to the CEO for natural birth maternity ward services.</li></ul>