Rosemont Hill Health Center

Case Analysis

The administrator of a neighborhood health center is considering changing its cost accounting of a single cost per visit to a cost per visit for each department in the middle. Is used to free healthcare various accounting issues illustrate: decisions about targets and cost accounts; overhead allocation mechanisms, the distinction between service and production cost centers and others. Needed to produce a simple step-down.

The administrator of a neighborhood health center is considering changing its cost accounting of a single cost per visit to a cost per visit for each department in the middle. Is used to free healthcare various accounting issues illustrate: decisions about targets and cost accounts; overhead allocation mechanisms, the distinction between service and production cost centers and others. Needed to produce a simple step-down.
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from
David W. Young
Source: Harvard Business School
5 pages.
Release date: 01 March, 1978. Prod #: 178189-PDF-ENG
Rosemont Hill Health Center HBR case solution