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A growing home health agency is experiencing cash flow problems. Students must prepare a cash worksheet and a SCF and compare the results to the accrual statements, which show an operating surplus.

This case concerns a department of gastroenterology within a department of medicine that is attempting to build its budget. The chair of medicine has asked the GI division head to give him a business plan, and the business plan is presented in the case. The chief must decide how credible the business plan is. To fully understand what is going on, the budget-building (and business plan) effort must be taken down to the individual provider level.

A multi-product company has a dysfunctional management control system. The system had gone into effect 18 months ago, and this year had become fully operational. The CEO was questioning its utility,

The CEO of an electric utility company is considering requesting a rate increase. At issue is the cost of the various services that the company provides and how overhead is to be allocated fairly to them.

The CEO of a health spa is trying to determine the cost of each of the Spa's services to as to improve pricing.

The CEO of a multi-media company is trying to determine the cost of each of the company's products to as to improve pricing

The CEO of a retail distributor is trying to decide whether to keep or discontinue a product line. Students must undertake a tricky differential cost analysis

An administrator of a neighborhood health center is considering changing his cost accounting system from a single cost per visit to a cost per visit for each department in the center. Used to illustrate several issues related to cost accounting in health care: decisions on cost objectives and cost centers; overhead allocation mechanisms; the distinction between service and production cost centers; and others. Requires preparation of a simple step-down.

Spreadsheet Supplement for case 178189.