Managerial Accounting
15th Edition
ISBN: 9781337912020
Author: Carl Warren, Ph.d. Cma William B. Tayler
Publisher: South-Western College Pub
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Chapter 13, Problem 1MAD
a.
To determine
Compute the non-value added lead time of this process.
b.
To determine
Compute the value-added ratio.
c.
To determine
Identify the areas of improvement available to increase the value added ratio of this process.
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Pareto chart and cost of quality report for a service company
The administrator of Liberty Hospital has been asked to perform an activity analysis of the emergency room (ER). The ER activities include cost of quality and other patient care activities. The lab tests and transportation are hospital services external to the ER for determining external failure costs. The result of the activity analysis is summarized as follows:
Activities
Activity Cost
Patient registration
$ 6,500
Verifying patient information
9,700
Assigning patients
13,000
Searching/waiting for doctor
9,200
Doctor exam
4,900
Waiting for transport
17,500
Transporting patients
16,200
Verifying lab orders
14,500
Searching for equipment
8,200
Incorrect labs
11,300
Lab tests
17,000
Counting supplies
19,000
Looking for supplies
8,200
Staff training
4,800
Total
$160,000
a.
b.
c.
d.
Classify the…
Suppose that a surgical ward has gathered the following information for four nursing activities and two types of patients:
Treating patients
Providing hygienic care
Responding to requests
Monitoring patients
Required:
Normal
Intensive
Driver
Normal
Treatments
Intensive
Hygienic hours
Requests
Monitoring hours
Patient Category
Normal Intensive
7,900
1. Determine the total nursing costs assigned to each patient category.
Costs Assigned
per patient day
per patient day
4,800
32,000
6,000
8,000
19,100
80,000
72,000
Activity Rate
$4.00
5.00
2. Output is measured in patient days. Assuming that the normal patient category uses 8,000 patient days and the intensive patient
category uses 6,400 patient days, calculate the nursing cost per patient day for each type of patient. Round your answers to the nearest
cent.
2.00
3.00
Which of the following activity bases would be the most appropriate for food costs of a hospital?
a.quantity of prescriptions filled
b.how many MRI's are taken
c.number of nurses scheduled to work
d.number of patients who stay in the hospital
Chapter 13 Solutions
Managerial Accounting
Ch. 13 - What is the benefit of the lean philosophy?Ch. 13 - Prob. 2DQCh. 13 - Prob. 3DQCh. 13 - Prob. 4DQCh. 13 - Prob. 5DQCh. 13 - Why would a lean manufacturer strive to produce...Ch. 13 - Prob. 7DQCh. 13 - Prob. 8DQCh. 13 - Prob. 9DQCh. 13 - Prob. 10DQ
Ch. 13 - Prob. 11DQCh. 13 - Prob. 12DQCh. 13 - Prob. 13DQCh. 13 - Prob. 1BECh. 13 - Prob. 2BECh. 13 - Prob. 3BECh. 13 - Prob. 4BECh. 13 - Prob. 5BECh. 13 - Prob. 1ECh. 13 - Prob. 2ECh. 13 - Lean principles Rag Swag Inc. manufactures various...Ch. 13 - Prob. 4ECh. 13 - Reduce setup time Vernon Inc. has analyzed the...Ch. 13 - Compute lead time Jackson Fabricators Inc....Ch. 13 - Calculate lead time Williams Optical Inc. is...Ch. 13 - Prob. 8ECh. 13 - Prob. 9ECh. 13 - Prob. 10ECh. 13 - Prob. 11ECh. 13 - Prob. 12ECh. 13 - Lean accounting Modern Lighting Inc. manufactures...Ch. 13 - Prob. 14ECh. 13 - Prob. 15ECh. 13 - Prob. 16ECh. 13 - Prob. 17ECh. 13 - Prob. 18ECh. 13 - Process activity analysis The Brite Beverage...Ch. 13 - Prob. 20ECh. 13 - Prob. 21ECh. 13 - Lean principles Bright Night, Inc., manufactures...Ch. 13 - Prob. 2PACh. 13 - Lean accounting Dashboard Inc. manufactures and...Ch. 13 - Pareto chart and cost of quality report for a...Ch. 13 - Prob. 1PBCh. 13 - Lead time Master Chef Appliance Company...Ch. 13 - Lean accounting Com-Tel Inc. manufactures and...Ch. 13 - Pareto chart and cost of quality report for a...Ch. 13 - Prob. 1MADCh. 13 - Prob. 2MADCh. 13 - Prob. 3MADCh. 13 - Prob. 4MADCh. 13 - Ethics in Action In August, Lannister Company...Ch. 13 - Prob. 3TIFCh. 13 - Prob. 1CMACh. 13 - Prob. 2CMACh. 13 - In measuring the cost of quality, which one of the...Ch. 13 - Prob. 4CMA
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