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Looks at the operating budget through several lenses. (1) the managerial context in which budget formulation takes place, distinguishing between the mechanical and behavioral aspects of preparing the budget. (2) the components of the operating budget and the steps involved in building a budget. (3) budgeting misfits-areas where the budget formulation phase does not work as well as it might because it does not fit well with other organizational activities.

Ever since there has been budgeting, there have been budgetees who engage in various activities to help improve their chances of obtaining the resources they desire, and supervisors who engage in their own ploys to try to prevent an inappropriate or wasteful use of resources. These ploys fall into four categories: (1) ploys for new programs, (2) ploys for maintaining or expanding ongoing programs, (3) ploys to resist cuts, and (4) ploys used primarily by supervisors.

Discusses the relationship between cost accounting and responsibility accounting, distinguishing between measurement and control. Then looks at several factors that must be considered in designing a responsibility accounting system. Discusses the different types of responsibility centers, and assesses the rationale for choosing one type over another. Discusses the management control process, dividing it into four phases: programming, budgeting, measuring, and reporting. Concludes with a discussion of some of the issues that must be considered in linking a motivation system to the responsibility accounting system.

Discusses the nature of responsibility accounting systems in health care, placing most of its emphasis on the management control system, and describing it in terms of its structure and process. Also discusses the six drivers of costs in healthcare organizations, and how they can be used for budgeting and reporting on financial results

Discusses the methodology for computing the full cost of a hospital's various products (goods and services). Includes a discussion of how activity-based costing can be used in health care.

Discusses the reasons that nonprofit organizations need to earn surpluses. The major focus is faced on asset replacement and cash needs.

Discusses the technique of ratio analysis, breaking ratios into four separate areas: profitability, liquidity, asset management, and long-term solvency.

Discusses techniques for analyzing a set of financial statements, distinguishing between accounting issues and financial management issues. Also discusses the use of ratios.

Discusses the elements of the statement of cash flows, illustrating the difference between the direct and indirect methods. Gives students practice in preparing a SCF

Discusses the tricky issues in measuring performance when financial results are secondary. Focuses on societal indicators, results measures, and process measures.

Explains the nine Generally Accepted Accounting Principles (GAAP), and discusses why depreciation if an important accounting concept that allows organizations to abide by GAAP.

Discusses the relationship between accounting and strategy and explains why intangible assets are important to understanding an organization's strategy.

Discusses the complex topic of motivation, including the issue of contingent compensation. Includes theories of Maslow, McGregor and Pfeffer.

Discuss different approaches to setting prices in a nonprofit organization. Includes a discussion of public and quasi-public goods.

Discusses the role of conflict in organizations, how it can be managed, and the rationale for developing mechanisms to generate it in order to improve the organization's performance.

Discusses the role of organizational culture, including a definition and its role in helping an organization to achieve its objectives. Also discuss ways that senior management can maintain or change the culture.

Discusses the concept of a flexible budget (I.e., a budget adjusted for changes in volume and mix) and then how it can be supplemented with an analysis of other reasons for a variance from budgeted projections

Discusses the role of full costs in managerial decision making, and shows how to prepare a stepdown analysis as part of the Stage 1 effort. Discusses cost behavior and the analysis of differential costs in alternative choice decision making.

Discusses some of the complexities associated with capital investment decision making in nonprofit organizations when issues such as the value of a life are involved.

This case is designed to give students an opportunity to look at the decision points in creating a physician/hospital organization (PHO). Many of the issues are similar to those in creating an accountable care organization (ACO). There are many factors to consider: (1) how the hospital is positioned in the market, (2) why the physicians want to work with the hospital, (3)what the competition is doing with its physician/hospital integration strategy, and (4) how to analyze the external environment in the industry. The focus of the case is on how the hospital and the physicians must work together to strategically position themselves in the market.