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This case illustrates the application of activity-based costing concepts to a healthcare institution. The class discussion can examine the rationale for and impact of MEEI's split-cost accounting system, and thus can demonstrate the power of an ABC approach.

This is a case about three cardiology groups that are proposing to merge. One issue is antitrust, and the benefits and motives for the proposed merger can be debated. A second issue is one of ethics. While the consultant may personally feel that the merger is not a good idea, she must satisfy her client. In addition, the Herfindahl-Hirschman Index (HHI) is explained and suggested as a tool to be used to define market concentrations and identify potential anticompetitive situations.

This case provides a vehicle for discussing the presentation of a nonprofit's financial statements. The presentation in the orchestra's annual report is unusual. It focuses on contribution to fixed costs from operating activities, highlighting the operating deficit and how this deficit was, or was not, made up from endowment revenue and annual fund raising. The case also includes an eight-year projection in the published financial statements, which is highly unusual.

This is a "ratio detective" case. Students must match nonprofit organizations with their corresponding financial information (contained in an exhibit). The text provides a basic description of each organization and contains sufficient hints, both direct and indirect, to allow them to make the identifications.

This case raises issues about management control in (1) a matrix organization, (2) a project-oriented organization, (3) a professional organization, and (4) a research/development organization. The focus is on a specific project, but the experience with that project can be used to generalize about management control in all the circumstances listed above.

This case address two major issues of importance to an integrated delivery system ( IDS) in promoting goal congruence: the design of financial responsibility centers and the selection of an appropriate transfer pricing methodology. It helps students to see that, in a truly integrated IDS, treating hospitals (and other providers) as standard expense centers and using two-part transfer prices can help to improve goal congruence.

This case is useful in bringing together several different disciplines: strategy, management control, and change management. The organization was a newly formed integrated clinical enterprise that included an academic medical center, a community hospital, and a academic practice plan. It also was tied strategically and financially to a college of medicine. It was attempting to achieve clinical and financial integration between its physician practices and its provider institutions, mainly the medical center, but the effort had been compromised by a budget crisis that had had a detrimental effect on the organization, and had led to mistrust among the physicians, some of whom were considering leaving the organization.

This case provides students with an opportunity to look at both structure and process issues in a highly bureaucratic context, and to consider the appropriate balance between centralization and decentralization in a management control system. It also provides students with an opportunity to assess the value of a management control report.

This case allows students to analyze the impact of rate changes in a purchase-of-service system. One conclusion is that these systems function as communication media whereby the public sector signals its priorities to the private sector (the service providers). The situation being analyzed is one in which the public sector wishes to establish a one-time payment for the completion of a given task-an adoption-which will eliminate the ongoing cost of foster care for the adopted child.

This is a case designed to illustrate how a management control system might be designed in an educational setting. Students need to determine (a) if it is a good control system, and, if so, why, (b) if it is a system in need of modification, and, if so, where, or (c) if it is akin to killing a fly with an elephant gun and should be scrapped.

This case gives students an opportunity to determine the appropriate size of a nonprofit organization's surplus. The case also lends itself to the use of a spreadsheet if the instructor wishes the students to have practice in preparing one.

This case provides an opportunity to use a number of analytic techniques, and it raises several issues associated with benefit-cost calculations.

This case focuses on the compensation system for a primary care physicians group at a large physician-hospital organization (PHO). Apogee comprised a diverse group of practices and was in the process of modifying a compensation system that it had developed and implemented one year earlier in a largely fee-for- service environment. The physician leaders need to decide how to change the system, given that a major payer, representing about 30% of its revenue, was switching from fee-for-service to capitation.

This case lends itself to the use of a rather simple spreadsheet, which can be used to both build a budget and to examine opportunities for increasing the budgeted surplus.

This case lends itself to the use of a spreadsheet, that is related to the one developed with Bandon Medical Associates (A). This spreadsheet is a bit more complicated, however, in that it requires computing several variances. It also allows students to assess the impact of responsibility center design on physician behavior.

Illustrates the use of activity-based costing in a nonprofit organization. At issue is whether the organization's services are priced appropriately.

Based loosely on the classic Bill French case, with which some instructors may be familiar. Requires a fair amount of number crunching, exposing students to the uses and limitations of breakeven analysis, particularly when there are several programs or services and some fixed costs that are common to all of them. Also addresses some of the organizational behavior issues that young, well-educated people encounter when they attempt to put their education to work in real situations.

Contrasts two approaches to managing an outsourced activity in a municipality: input oriented versus results oriented. Also address outsourcing risk, and demonstrates that high risk outsourcing needs to be managed differently from low-risk outsourcing.

A nonprofit that has grown from a "family business" into a large, multimillion dollar entity with a resulting need for more professional management. Case is set at the time of a change in leadership from a CEO who appears to have run the organization more in terms of his charisma than as a professional manager. The new CEO, who has come out of the organization's ranks (and is married to the CFO) now must assess the kinds of changes he will make, given that the organization is facing some large deficits.

Raises several issues related to cost accounting in nonprofit organizations. Students must (a) decide on a cost object, (b) decide on cost centers, (c) determine which cost centers should be service centers and which should be mission centers, (d) determine how some costs should be redistributed among cost centers, (e) decide on means for allocating service centers to mission centers, and (f) compute rates for clients "passing through" various cost centers.