post has three assignments
1:Grouping Expenses by Cost Center
Cost centers are one method of grouping expenses. For example, a nursing home may consider the Admitting department as a cost center. In that case the expenses grouped under the Admitting department cost center may include:463464 • Administrative and Clerical Salaries • Admitting Supplies • Dues • Periodicals and Books • Employee Education • Purchased Maintenance
Practice Exercise 5–I: Grouping Expenses by Cost Center
The Metropolis Health System groups expenses for the Intensive Care Unit into its own cost center. Laboratory expenses and Laundry expenses are likewise grouped into their own cost centers.
Required
1. Set up a worksheet with individual columns across the top for the three cost centers: Intensive Care Unit, Laboratory, and Laundry. 2. Indicate the appropriate cost center for each of the following expenses: • Drugs Requisitioned • Pathology Supplies • Detergents and Bleach • Nursing Salaries • Clerical Salaries • Uniforms (for Laundry Aides) • Repairs (parts for microscopes) (Hint: One of the expenses will apply to more than one cost center.)
Headings for your worksheet:
Intensive Care Unit Laboratory Laundry
Assignment Exercise 5–1: Grouping Expenses by Cost Center
The Metropolis Health System’s Rehabilitation and Wellness Center offers outpatient therapy and return-to-work services plus cardiac and pulmonary rehabilitation to get people back to a normal way of living. The Rehabilitation and Wellness Center expenses include the following:• Nursing Salaries • Physical Therapist Salaries • Occupational Therapist Salaries • Cardiac Rehab Salaries • Pulmonary Rehab Salaries • Patient Education Coordinator Salary • Nursing Supplies • Physical Therapist Supplies • Occupational Therapist Supplies • Cardiac Rehab Supplies 464465 • Pulmonary Rehab Supplies • Training Supplies • Clerical Office Supplies • Employee Education
Required
1. Decide how many cost centers should be used for the above expenses at the Rehabilitation and Wellness Center. 2. Set up a worksheet with individual columns across the top for the cost centers you have chosen. 3. For each of the expenses listed above, indicate to which of your cost centers it should be assigned.
2:Administrative Salaries
Study Table 6–1, Table 6–2, and review the chapter text describing how the indirect cost is allocated. This assignment will change the allocation bases input for (A) Number of Visits (Volume), (B) Proportion of Direct Costs, and (C) Number of Computers in Service.
Required
1. Compute the costs allocated to cost centers “Clerical Salaries,” “Administrative Salaries,” and “Computer Services” using the new allocation bases shown below. Use worksheet #1 that replicates the set up in Table 6–2. Total the new results. The new allocation bases are: A = # Visits (Volume): PT = 9,600/OT = 4,000/ST = 2,400/Total = 16,000 (16,000 × $3.50 = $56,000) B = Proportion of Direct Costs: PT = 60%/OT = 25%/ST = 15%/Total = 100% (% × $55,000) C = # Computers in Service: PT = 10/OT = 3/ST = 3/Total = 16 (16 × $5,000 each = $80,000). 2. Using worksheet #2 that replicates the set up in Table 6–1, enter the new direct cost and the new totals for indirect costs resulting from your work. Total the new results.
Practice Exercise 6–II: Responsibility Centers
The Metropolis Health System has one director who supervises the areas of Security, Communications, and Ambulance Services. This director also supervises the medical records relevant to Ambulance Services, the educational training for Security and Ambulance Services personnel, and the human resources for Security, Communications, and Ambulance Services personnel.
Required
Of the duties and services described, all of which are supervised by one director, which areas should be responsibility centers and which areas should be support centers? Draw them in a visual and indicate the reporting requirements.
3:Suicide and euthanasia
Ethical issues debate presentation; Legalization of assisted suicide and euthanasia
Ethical issue presentation should be including:
1.A summary of your chosen ethical issue (the problem)
2.A brief description of the dilemmas or concerns involved (why is this a problem?)
3.Your proposed resolution to the ethical issue and your supporting persuasive argument for the resolution
4.Please note: Your charge is to support the resolution regardless of whether or not you agree with the resolution. One of your peers will debate the opposing side of your resolution
5.The key stakeholders and factors in support of the issue resolution
6.Ethical principles involved (e.g., justice, autonomy, nonmaleficence, beneficence, veracity, etc.)
7.Any policy drivers related to the issue resolution such as access, quality, and cost.
8. Any ethical theories that support your position.
9.Any ethical theories that support your position Take care to refrain from using any comments with language that is (or could be) interpreted as offensive to or disrespectful of another student or any other person. Remember to create an atmosphere of mutual respect
Cost Center