個案資料
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Clinique Nosral
內容大綱
This case is set in a health clinic in a Sub-Saharan African country, and requires (a) a fairly standard flexible budget and variance analysis and (b) a somewhat unusual variance analysis. The latter focuses first on variances in volume and mix/efficiency based on minutes per visit rather than cost, and then requires the student to translate this information into an analysis of staffing needs.