澳洲会计学论文代写:剑桥医院社区

澳洲会计学论文代写:剑桥医院社区

旧的成本和计费系统在剑桥医院社区卫生网所采用的一步一步的成本系统。在该系统下,支持部门分配成本,其中以成本占成本比例最高的部门首先分配。这是明显的,在剑桥医院的社区卫生网络的情况下,有23个支持成本中心。各种成本动因被认为是全职员工,面积和工资。重要的是要了解这里有一定的局限性,这是显而易见的。这些如下:
只提供成本信息的总体水平而非成本的不同程序相关的单独。
它没有提供真实成本的不同因素的准确数量的相关程序可以识别但不收取实际成本与程序相关的。
这两个限制带来了威胁,因为收入流被限制,并提供全球支付。
重要的是要注意,因为收入流是固定的剑桥医院社区健康网络已经取得利润。然而,对医院收入的上限,肯定需要减少提供服务的成本,以维持盈利能力。因此,最初的计费系统的目的是通过提供服务和估计的总水平上的成本,然后分配成本的成本中心,具有最高的贡献,以产生收入。这可能不是正确的系统,因为成本被分配到提供的服务和用户的数量。因此,可能出现的情况是,一个特定的测试可以使用大部分的活动时间但它的成本是由其他试验(该共享,经济技术开发区东与bhindare,2010)。因此,该测试的盈利能力将下降,而没有太多的利润是在其他测试。因此,在剑桥医院的社区卫生网的旧的成本和计费系统的基本结构,而不是专注于管理成本。

澳洲会计学论文代写:剑桥医院社区

The old cost and billing system being followed at Cambridge Hospital Community Health Network used step down cost system. Under this system the support departments allocate cost to each other wherein the department with highest percentage of cost is allocated first. This is evident in case of Cambridge Hospital Community Health Network there were 23 support cost centres. Various cost drivers that were considered included FTEs, square footage and salaries. It is important to understand here that there were certain limitations that were evident from this. These are as follows:
 It only provided cost information at aggregate level rather than cost associated with different procedures individually.
 It did not provide true cost associated with different factors accurately as amount charged for the procedures could be identified but not the actual cost associated with the procedure.
These two limitations have posed threat as revenue stream are being capped and offer global payments.
It is important to note here that since revenue stream is being fixed the Cambridge Hospital Community Health Network had been making profits. However the capping of the revenue of hospitals would certainly require reduction of the cost of providing services in order to maintain the profitability. Thus initially the purpose of the billing system was to generate revenue by providing the services and estimation of the cost on the aggregate level and then assigning the cost to cost centres having highest contribution. This may not be the correct system as the cost is assigned to the services provided and the number of users. Thus it can be the case that a particular test may be using most of the time of one activity but its cost is shared by other tests (Gujral, Dongre & Bhindare, 2010). Thus the profitability on that test will come down while not much profit is made on the other test. Thus the old cost and billing system being followed at Cambridge Hospital Community Health Network had basic structure rather than focusing on managing the cost.

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