MANAGEMENT ACCOUNTING IN A DYNAMIC ENVIRONMENT by CHERYL S. MCWATTERS & JEROLD L. ZIMMERMAN
Author:CHERYL S. MCWATTERS & JEROLD L. ZIMMERMAN
Language: eng
Format: epub
Publisher: Routledge
General administration
Number of patients
Occupancy
Number of examination rooms
Hygienists
Hours used
Nurses
Hours used
Radiography
Number of x-ray and digital-imaging patients
Reception
Number of patients
These choices are based partly on recognizing the cost of using common resources and partly on achieving the goal of good patient care. For example, insurance is a major general administration cost and is closely related to the number of patients seen by the dentist. The number of examination rooms is used as an allocation base to discourage dentists from tying up too many examination rooms while patients wait for them. Each dentist has the choice of how many examination rooms to reserve for his or her patients. The number of radiography patients, rather than the number of x-rays or digital images, is used as an allocation base for the radiography department due to the fixed cost of getting the patient prepared for these treatments. Moreover, the clinic does not want to skimp on the number of x-rays or digital images, as they can be used to detect problems early. Under the current system, however, the incremental cost of another x-ray to the dentist is zero, so dentists will tend to have too many x-rays taken of a particular patient.
The use of nurses, hygienists, and receptionists is a problem at CSD. The allocation bases tend to encourage dentists to use the reception staff more and to use the nurses and hygienists less, because the allocated costs of using the latter increases by hour of use. Under this system, there is no incremental cost to the dentists of using reception staff to perform certain tasks, such as explaining treatment plans and options to patients. Given that the salaries of nurses and hygienists are greater than those of receptionists, the dentists prefer to substitute some work performed by nurses and hygienists with that of receptionists. This substitution could have a negative effect on patient care and their perception of CSD’s services.
Download
This site does not store any files on its server. We only index and link to content provided by other sites. Please contact the content providers to delete copyright contents if any and email us, we'll remove relevant links or contents immediately.
Harry Potter and the Goblet Of Fire by J.K. Rowling(2985)
Never by Ken Follett(2842)
Shadow of Night by Deborah Harkness(2695)
Ogilvy on Advertising by David Ogilvy(2663)
Zero to IPO: Over $1 Trillion of Actionable Advice from the World's Most Successful Entrepreneurs by Frederic Kerrest(2308)
The Man Who Died Twice by Richard Osman(2275)
How Proust Can Change Your Life by Alain De Botton(2249)
Book of Life by Deborah Harkness(2244)
My Brilliant Friend by Elena Ferrante(2204)
0041152001443424520 .pdf by Unknown(2202)
The Tipping Point by Malcolm Gladwell(2191)
Machine Learning at Scale with H2O by Gregory Keys | David Whiting(2188)
How to Pay Zero Taxes, 2018 by Jeff A. Schnepper(2086)
Will by Will Smith(1989)
Purple Hibiscus by Chimamanda Ngozi Adichie(1961)
Hooked: A Dark, Contemporary Romance (Never After Series) by Emily McIntire(1860)
Borders by unknow(1772)
Rationality by Steven Pinker(1747)
Daughter of Smoke and Bone by Laini Taylor(1725)