Order 6412909-APA-HSA525 Week 3 Assignment - Healthcare Finance Research

The University of Dental Health (UDH) is a state-run university focusing on the education and training of dentists, dental assistants, dental hygienists, and other dental professionals. The university provides both traditional undergraduate courses to 9,100 students and continuing professional education (CPE) courses to 4,900 practicing professionals. UDH has just hired a new controller who wants to utilize ABC. The controller has identified three key activities performed by the university and the cost of each of these activities: • UDH has three buildings with a total of 140,000 square feet of classroom and facility space. Due to the large space requirements for labs and other training facilities, the undergraduate program utilizes 126,000 square feet. Total cost, $1,526,000. • UDH offers career placement services for undergraduate students, career counseling for active professionals taking CPE courses, and other student services to both groups. Total cost, $378,000. • UDH offers…

The University of Dental Health (UDH) is a state-run university focusing on the education and training of dentists, dental assistants, dental hygienists, and other dental professionals. UDH has just hired a new controller who wants to organize UDH by responsibility centers so that responsibility accounting can be implemented. The controller has asked for your assistance in identifying each of the following UDH functions as either a cost center (C) or a profit center (P).

St. Teresa's Medical Center (STMC) offers a number of specialized medical services, including neuroscience, cardiology, and oncology. STMC's strong reputation for quality medical care allowed it to branch out into other services. It is now ready to expand its orthopedic services and has just added a free-standing orthopedic clinic offering a full range of outpatient, surgical, and physical therapy services. The cost of the orthopedic facility is depreciated on a straight-line basis. All equipment within the facility is leased. Since the clinic had no experience with in-patient orthopedic services (for patients recovering from hip and knee replacements, for example), it decided to operate the orthopedic center for two months before determining how much to charge per patient day on an ongoing basis. As a temporary measure, the clinic adopted a patient-day charge of $190, an amount equal to the fees charged by a hospital specializing in orthopedic care in a nearby city. This initial…

Music teachers, Inc., is an educational association for music teachers that has 20000 members. The association operates from a central headquarters but has local membership chapters throughout the United States. Monthly meetings are held by the local chapters to discuss recent developments on topics of interest to music teachers. The association’s magazine, teachers’ Forum, is issued monthly with features about recent developments in the field. The association publishes books and report and also sponsors professional courses that quality for continuing professional education credit. The association’s statement of revenues and expenses for the current year is presented below. The board of Directors of Music Teachers, Inc., has requested that a segmented income statement be prepares showing the contribution of each other segment to the association. The association has four segments: Membership Division, Magazine Subscriptions Division, Books and Reports Division, and Continuing Education…

The Bramble Dental Clinic provides both preventive and orthodontic dental services. The two owners, Reese Dinkle and Anita Frizell, operate the clinic as two separate investment centers: Preventive Services and Orthodontic Services. Each of them is in charge of one of the centers: Reese for Preventive Services and Anita for Orthodontic Services. Each month, they prepare an income statement for the two centers to evaluate performance and make decisions about how to improve the operational efficiency and profitability of the clinic. Recently, they have been concerned about the profitability of the Preventive Services operations. For several months, it has been reporting a loss. The responsibility report for the month of May 2020 is shown below.     Actual   Differencefrom Budget Service revenue   $39,220     $1,300 Favorable Variable costs:                 Filling materials   4,950     130 Unfavorable     Novocain   4,120     100 Unfavorable     Supplies   1,900…

The University of Dental Health (UDH) is a state-run university focusing on the education and training of dentists, dental assistants, dental hygienists, and other dental professionals. UDH has just hired a new controller who wants to organize UDH by responsibility centers so that responsibility accounting can be implemented. The controller has asked for your assistance in identifying each of the following UDH functions as either a cost center (C) or a profit center (P).     UDH Center Cost or Profit Accounting   Bookstore   Cafeterias   Career services   Community workshops (providing continuing professional education necessary for state licensure)   Custodial services   Financial aid   Human resources   Information technology   Residence halls   Student parking lots (fee based)   University newspaper/radio station

The University of Dental Health (UDH) is a state-run university focusing on the education and training of dentists, dental assistants, dental hygienists, and other dental professionals. UDH has just hired a new controller who wants to organize UDH by responsibility centers so that responsibility accounting can be implemented. The controller has asked for your assistance in identifying each of the following UDH functions as either a cost center (C) or a profit center (P).

The Dinkle and Frizell Dental Clinic provides both preventive and orthodontic dental services. The two owners, Reese Dinkle and Anita Frizell, operate the clinic as two separate investment centers: Preventive Services and Orthodontic Services. Each of them is in charge of one of the centers: Reese for Preventive Services and Anita for Orthodontic Services. Each month, they prepare an income statement for the two centers to evaluate performance and make decisions about how to improve the operational efficiency and profitability of the clinic. Recently, they have been concerned about the profitability of the Preventive Services operations. For several months, it has been reporting a loss. The responsibility report for the month of May 2020 is shown below. Service revenue Variable costs: Filling materials Novocain Supplies Dental assistant wages Utilities Total variable costs Fixed costs: Allocated portion of receptionist's salary Dentist salary Equipment depreciation Allocated portion of…

Music Teachers, Incorporated, is an educational association for music teachers that has 20,100 members. The association operates from a central headquarters but has local membership chapters throughout the United States. Monthly meetings are held by the local chapters to discuss recent developments on topics of interest to music teachers. The association’s magazine, Teachers’ Forum, is issued monthly with features about recent developments in the field. The association publishes books and reports and also sponsors professional courses that qualify for continuing professional education credit. The association’s statement of revenues and expenses for the current year is presented below.   Music Teachers, IncorporatedStatement of Revenues and ExpensesFor the Year Ended November 30 Revenues $ 3,336,600 Expenses:   Salaries 981,000 Personnel costs 245,250 Occupancy costs 237,000 Reimbursement of member costs to local chapters 570,000 Other membership services 580,000…

ABC, Resource Drivers, Service Industry Glencoe Medical Clinic operates a cardiology care unit and a maternity care unit. Colby Hepworth, the clinic’s administrator, is investigating the charges assigned to cardiology patients. Currently, all cardiology patients are charged the same rate per patient day for daily care services. Daily care services are broadly defined as occupancy, feeding, and nursing care. A recent study, however, revealed several interesting outcomes. First, the demands patients place on daily care services vary with the severity of the case being treated. Second, the occupancy activity is a combination of two activities: lodging and use of monitoring equipment. Since some patients require more monitoring than others, these activities should be separated. Third, the daily rate should reflect the difference in demands resulting from differences in patient type. Separating the occupancy activity into two separate activities also required the determination of the cost…

dental hygienists, and other dental professionals. The university provides both traditional undergraduate courses to 9,000 students and continuing professional education (CPE) courses to 6,000 practicing professionals. UDH has just hired a new controller who wants to utilize ABC. The controller has identified three key activities performed by the university and the cost of each of these activities: • UDH has three buildings with a total of 150,000 square feet of classroom and facility space. Due to the large space requirements for labs and other training facilities, the undergraduate program utilizes 127,500 square feet. Total cost, $1,650,000. • UDH offers career placement services for undergraduate students, career counseling for active professionals taking CPE courses, and other student services to both groups. Total cost, $420,000. • UDH offers 1,500 different instructional courses each year, 975 of which are undergraduate courses. Total cost, $3,450,000. Required: 1. Compute an…

ABC, Resource Drivers, Service Industry Glencoe Medical Clinic operates a cardiology care unit and a maternity care unit. Colby Hep worth, the clinic’s administrator, is investigating the charges assigned to cardiology patients. Currently, all cardiology patients are charged the same rate per patient day for daily care services. Daily care services are broadly defined as occupancy, feeding, and nursing care. A recent study, however, revealed several interesting outcomes. First, the demands patients place on daily care services vary with the severity of the case being treated. Second, the occupancy activity is a combination of two activities: lodging and use of monitoring equipment. Since some patientsrequire more monitoring than others, these activities should be separated. Third, the daily rateshould reflect the difference in demands resulting from differences in patient type. Separating theoccupancy activity into two separate activities also required the determination of the cost of…

Music Teachers, Incorporated, is an educational association for music teachers that has 20,300 members. The association operates from a central headquarters but has local membership chapters throughout the United States. Monthly meetings are held by the local chapters to discuss recent developments on topics of interest to music teachers. The association's magazine, Teachers' Forum, is issued monthly with features about recent developments in the field. The association publishes books and reports and also sponsors professional courses that qualify for continuing professional education credit. The association's statement of revenues and expenses for the current year is presented below. Revenues Expenses: Salaries Music Teachers, Incorporated Statement of Revenues and Expenses For the Year Ended November 30 $ 3,354,300 Personnel costs Occupancy costs Reimbursement of member costs to local chapters Other membership services Printing and paper Postage and shipping Instructors' fees General…

Music Teachers, Incorporated, is an educational association for music teachers that has 20,400 members. The association operates from a central headquarters but has local membership chapters throughout the United States. Monthly meetings are held by the local chapters to discuss recent developments on topics of interest to music teachers. The association’s magazine, Teachers’ Forum, is issued monthly with features about recent developments in the field. The association publishes books and reports and also sponsors professional courses that qualify for continuing professional education credit. The association’s statement of revenues and expenses for the current year is presented below.   Music Teachers, IncorporatedStatement of Revenues and ExpensesFor the Year Ended November 30 Revenues $ 3,463,600 Expenses:   Salaries 946,000 Personnel costs 236,500 Occupancy costs 214,000 Reimbursement of member costs to local chapters 590,000 Other membership services 530,000…

Music Teachers, Incorporated, is an educational association for music teachers that has 20,500 members. The association operates from a central headquarters but has local membership chapters throughout the United States. Monthly meetings are held by the local chapters to discuss recent developments on topics of interest to music teachers. The association’s magazine, Teachers’ Forum, is issued monthly with features about recent developments in the field. The association publishes books and reports and also sponsors professional courses that qualify for continuing professional education credit. The association’s statement of revenues and expenses for the current year is presented below. Music Teachers, IncorporatedStatement of Revenues and ExpensesFor the Year Ended November 30Revenues$ 3,397,100Expenses: Salaries982,000Personnel costs245,500Occupancy costs222,000Reimbursement of member costs to local chapters530,000Other membership services520,000Printing and paper345,000Postage and…

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In the loan fund of a private or public college, each of the following types of loans would be found excepta. faculty loans.b. computer loans.c. staff loans.d. student loans.

Pauline Cooper is a registered dietitian and the foodservice director at Memorial Hospital. Increasingly, the hospital’s marketing efforts have emphasized its skill in treating diabetic patients. As a result, the number of diabetic meals served by Pauline’s staff has been increasing. As a professional member of the hospital’s management team, Pauline has been asked to report on how the hospital’s diabetic treatment marketing efforts have affected her area.1. How important is it that Pauline have historical records of the type (i.e., vegetarian, low-sodium, gluten-free, and the like) of meals served by her staff and not merely the number of meals served? Why?2. Assume that Pauline’s per-meal cost has been increasing because diabetic meals are more expensive to produce than regular meals. Could Pauline use sales histories to estimate the financial impact of serving additional diabetic meals in the future? How?3. What are other reasons that managers in a foodservice operation might keep…