...Cost Behaviors and Allocation Chandrea D. Taylor Dr. Laura Forbes Health Financial Management November 4, 2012 Throughout the world health care has been and will always remain a major concern. It’s always a good benefit for one to be able to have an affordable health care with a continuous aim to keep the cost of health care from rising. Author Louis Gapenski states that cost behavior is the relationship between an organizations fixed costs, variable costs, and total cost (2012). Fixed costs will remain fixed but variable cost will change roughly in direct proportion to volume. Analyze the complexity of cost behaviors in health care organizations and describe how costs are classified according to their relationship with volume. When it comes to looking at cost behavior within the health care organization a great deal or majority of the cost goes towards hospital services such as building, equipment, salaried labor, and overhead, which are fixed over the short term (Roberts RR, Frutos PW, Ciavarella GG, Gussow LM, Mensah EK, Kampe LM, Straus HE, Joseph G, Rydman RJ., 1999). Hospital organization fixed costs includes but not limited to capital expenditures, employee salaries and benefits, building maintenance, and utilities (Roberts RR, Frutos PW, Ciavarella GG, Gussow LM, Mensah EK, Kampe LM, Straus HE, Joseph G, Rydman RJ, 1999). The variable costs include health care worker supplies, patient care supplies, diagnostic and therapeutic supplies and medications...
Words: 830 - Pages: 4
...TITLE PAGE SHARES AS A FORM OF FINANCING COMPANY BUSINESS A TERM PAPER ON COMPANY LAW (ACCT 718) AHMED II ABDULWAHAB HASSAN PGDAF/ADM/2011/2012/693 POST GRADUATE DIPLOMA IN ACOUNTING AND FINANCE DEPARTMENT OF ACCOUNTING AND FINANCE AHMADU BELLO UNIVERSITY, ZARIA AUGUST, 2012 INTRODUCTION A unit of ownership interest in a corporation or financial asset. While owning shares in a business does not mean that the shareholder has direct control over the business’s day-to-day operations, being a shareholder does entitle the possessor to an equal distribution in any profits, if any are declared in the form of dividends. Shares in a company represent ownership. This means when an individual buys shares in a company, they become one of the owners of the business. This entitles them to a share of the distributable profits of the company - the dividends. DEFINITION OF SHARE A share is a single unit of ownership in a corporation, mutual fund, or any other organization. A joint stock company divides its capital into shares, which are offered for sale to raise capital, termed as issuing shares. Thus, a share is an indivisible unit of capital, expressing the proprietary relationship between the company and the shareholder. The denominated value of a share is its face value: the total capital of a company is divided into number of shares. Types of Shares There are four main types of shares 1. Equity Shares These shares...
Words: 1210 - Pages: 5
...Introduction Coca-Cola Amatil Limited (CCL) is the Australasia regional anchor bottler of The Coca Cola Company. The company's Australian origins date back to 1904 as the tobacco company British Tobacco (Australia). Its first foray into soft drinks came in 1964 with the purchase of Coca-Cola Bottlers (Perth), and the company was listed on the Australian Stock Exchange in 1972. Soft drinks and snack foods gradually became the primary focus of the company, which was renamed Amatil Limited in 1977. The snack food operations were sold in 1992, and European operations were spun off into a new company, Coca-Cola Beverages, in 1998. Expansion into Asia continued, though Filipino bottling was eventually sold to San Miguel Brewery and parent The Coca-Cola Company. Its most recent purchase activity has been the acquisition of fruit producer and packager SPC Ardmona Ltd. Until May 2007, the company also operated the online music store, Coke Tunes, out of New Zealand. . Core Business of the Company Coca-Cola Amatil is an anchor bottler of The Coca Cola Company in Asia-Pacific region. It manufactures, distributes, and markets carbonated soft drinks, still and mineral waters, fruit juices, coffee and other alcohol-free beverages. The company also processes and markets fruit, vegetables, and other food products. For the convenient sake of this paper Coca-Cola Amatil is referred its acronym CCA. In August 2006, Coca-Cola Amatil has also ventured into the manufacture...
Words: 2183 - Pages: 9
...Click here to download the solutions manual / test bank INSTANTLY!! http://testbanksolutionsmanual.blogspot.com/2011/02/accounting-information-systems-romney.html ------------------------------------------------------------------------------------------------------------------------ Accounting Information Systems Romney 11th Edition Solutions Manual Accounting Information Systems Romney 11th Edition Solutions Manual Accounting Information Systems Romney 11th Edition Solutions Manual Accounting Information Systems Romney Steinbart 11th Edition Solutions Manual Accounting Information Systems Romney Steinbart 11th Edition Solutions Manual ------------------------------------------------------------------------------------------------------------------------ ***THIS IS NOT THE ACTUAL BOOK. YOU ARE BUYING the Solution Manual in e-version of the following book*** Name: Accounting Information Systems Author: Romney Steinbart Edition: 11th ISBN-10: 0136015182 Type: Solutions Manual - The file contains solutions and questions to all chapters and all questions. All the files are carefully checked and accuracy is ensured. - The file is either in .doc, .pdf, excel, or zipped in the package and can easily be read on PCs and Macs. - Delivery is INSTANT. You can download the files IMMEDIATELY once payment is done. If you have any questions, please feel free to contact us. Our response is the fastest. All questions will always be answered in 6...
Words: 18533 - Pages: 75
...Organizational Theory, Design, and Change Jones 6th Edition Test Bank Click here to download the solutions manual / test bank INSTANTLY!!! http://solutionsmanualtestbanks.blogspot.com/2011/10/organizational-theory-d esign-and-change_18.html ----------------------------------------------------------------------Organizational Organizational Organizational Organizational Theory, Theory, Theory, Theory, Design, Design, Design, Design, and and and and Change Change Change Change Jones Jones Jones Jones 6th 6th 6th 6th Edition Edition Edition Edition Test Test Test Test Bank Bank Bank Bank -------------------------------------------------------------------------***THIS IS NOT THE ACTUAL BOOK. YOU ARE BUYING the Test Bank in e-version of the following book*** Name: Organizational Theory, Design, and Change Author: Jones Edition: 6th ISBN-10: 0136087310 Type: Test Bank - The test bank is what most professors use an a reference when making exams for their students, which means there’s a very high chance that you will see a very similar, if not exact the exact, question in the test! - The file is either in .doc, .pdf, excel, or zipped in the package and can easily be read on PCs and Macs. - Delivery is INSTANT. You can download the files IMMEDIATELY once payment is done. If you have any questions, please feel free to contact us. Our response is the fastest. All questions will always be answered in 6 hours. This is the quality of service we are providing and we hope to be your...
Words: 29834 - Pages: 120
...SECOND EDITION I/1ANAGEMEIVT AND POLICY James C.Van Horne \ STANFORD UNIVERSITY PRENTICE-HALL INC., ENGLEWOOD CLIFFS, NEW JERSEY F I NANCI AL M A N A G E M E N T A N D POLICY, 2nd EDITION James C. Van Horne © 1971, 1968 by PRENTICE-HALL, INC., ENGLEW O O D CLIFFS, N.J. All rights reserved. No part of this book m ay be reproduced in any form or by any m eans without permission in writing from the publishers. Library of Congress C atalo g C ard No.: 71-140760 Printed in the United States of America Current Printing (last digit): 1 0 9 8 7 6 5 4 3 2 13-315309-6 PRENTICE-HALL, INTERNATIONAL, LONDON PRENTICE-HALL OF AUSTRALIA PTY. LTD., SYD NEY PRENTICE-HALL O F CAN AD A, LTD., TO RONTO PRENTICE-HALL OF INDIA PRIVATE LTD., NEW DELHI PRENTICE-HALL OF JAPAN, INC., TO KYO 1 To Mimi, D rew , Stuart, and Stephen Preface Though significant portions of Financial Management and Policy have been changed in this revision, its purpose remains: first, to develop an understanding of financial theory in an organized manner so that the reader may evaluate the firm’s investment, financing, and dividend deci sions in keeping with an objective of maximizing shareholder wealth; second, to become familiar with the application of analytical techniques to a number o f areas o f financial decision-making; and third, to expose the reader to the institutional material necessary to give him a feel for the environment in which financial...
Words: 230115 - Pages: 921
...Sections Found Accounting Select CRN Subj Crse Sec Cmp Cred NR 21138 ACC 201 01 M 3.000 Title Fund of Financial Accounting Days Time TRU Instructor Date Location Attribute (MM/DD) 02/03-06/01 SBM 009 Design Managmnt Major_Elective and Design Managmnt Minor_Elective and Economics Major_BAE_Elective and Eng'g Managmnt_Minor_Elective and MTH Major_Elective Design Managmnt Major_Elective and Design Managmnt Minor_Elective and Economics Major_BAE_Elective and Eng'g Managmnt_Minor_Elective and MTH Major_Elective Design Managmnt Major_Elective and Design Managmnt Minor_Elective and Economics Major_BAE_Elective and Eng'g Managmnt_Minor_Elective and MTH Major_Elective Design Managmnt Major_Elective and Design Managmnt Minor_Elective and Economics Major_BAE_Elective and Eng'g Managmnt_Minor_Elective and MTH Major_Elective Design Managmnt Major_Elective and Design Managmnt Minor_Elective and Economics Major_BAE_Elective and Eng'g Managmnt_Minor_Elective and MTH Major_Elective Design Managmnt Major_Elective and Design Managmnt Minor_Elective and Economics Major_BAE_Elective and Eng'g Managmnt_Minor_Elective and MTH Major_Elective Design Managmnt Major_Elective and Design Managmnt Minor_Elective and Economics Major_BAE_Elective and Eng'g Managmnt_Minor_Elective and MTH Major_Elective 09:00 Marian I. Mason am-09:50 (P) am NR 21139 ACC 201 02 M 3.000 Fund of Financial Accounting TRU Ronald D. 12:00 pm-12:50 Williams (P) pm 02/03-06/01 SBM 012 ...
Words: 48244 - Pages: 193
...e eBook Collection RESEARCH METHODS FOR BUSINESS A Skill-Building Approach Fourth Edition Uma Sekaran Southern Illinois University at Carbondale John Wiley & Sons, Inc. http://www.wiley.com/college ACQUISITIONS EDITOR MARKETING MANAGER SENIOR PRODUCTION EDITOR SENIOR DESIGNER PRODUCTION MANAGEMENT SERVICES COVER IMAGE Jeff Marshall Ilse Wolfe Patricia McFadden Harry Nolan Hermitage Publishing Services José Ortega/Stock Illustration Source This book was set in 10/12 Garamond by Hermitage Publishing Services and printed and bound by Malloy Lithographing, Inc. The cover was printed by Von Hoffmann Press, Inc. This book is printed on acid-free paper. Copyright 2003 © John Wiley & Sons, Inc. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, 222 Rosewood Drive, Danvers, MA 01923, (978) 750-8400, fax (978) 750-4470. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 605 Third Avenue, New York, NY 10158-0012, (212) 850-6011, fax (212) 850-6008, E-Mail: PERMREQ@WILEY.COM. To order books please...
Words: 136265 - Pages: 546
