|
| |
3
|
No
| | |
BEG
|
Add
|
| Apogee Health Care
|
| A complex case dealing with an incentive compensation system for physicians in a partially capitated model. A simplified version of Massachusetts General Physicians Organization. |
| |
12
|
Yes
| |
| Management Control Systems |
|
ADV
|
Add
|
|
| |
4
|
Yes
| |
| Management Control Systems |
|
BEG
|
Add
|
|
| |
6
|
Yes
| |
| Management Control Systems |
|
BEG
|
Add
|
|
| |
6
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
INT
|
Add
|
Boston University Medical Center Hospital
|
| Describes a “bundled pricing” approach to managed care contracting. Bundled pricing is a contracting strategy whereby a hospital and its physicians share the risk of a fixed price contract. The case raises many questions regarding managed care pricing strategies and hospital-physician relationships. Students must analyze the financial implications of the hospital's contracting strategy and propose an implementation approach that provides appropriate incentives for the physicians while minimizing the hospital's risk. |
| |
9
|
Yes
| |
| Management Accounting |
| Organizational Behavior |
|
INT
|
Add
|
|
| |
5
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
BEG
|
Add
|
| Brookstone Ob-Gyn Associates (B)
|
| The (A) case is a very simple introduction to financial accounting. The (B) case (which can be taught without the (A) case) begins with the (A) case results, and asks students to figure out why a profitable group practice is running out of cash. |
| |
6
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
BEG
|
Add
|
| CareGroup, Inc.
|
| Contains the financial statements for the years up to and including the serious financial difficulties experienced by this organization. |
| |
15
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
INT
|
Add
|
| Carlsbad Home Care
|
| An introductory breakeven case for students with no prior experience with breakeven analysis. The case is designed to (1) to teach the concept and techniques or breakeven analysis, (2) to clarify the difference among fixed, variable, and step-function costs, and (3) to demonstrate the relationship of costs and revenue to volume. |
| |
2
|
Yes
| | |
BEG
|
Add
|
| Carroll University Hospital
|
| A full cost accounting case set in a department of medicine, illustrating how different ways of defining cost result in different costs. Similar to Croswell University Hospital. |
| |
10
|
Yes
| | |
BEG
|
Add
|
| Centro Italiano Sviluppo
|
| Zero-based budgeting in the Italian healthcare system. Goes beyond ZBB to many interesting control issues. |
| |
10
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
| Centuria Health System
|
| Describes an institution that was successful in preparing for a managed care environment. Describes three distinct historical periods: the early period during which the institution was known as the “sleeping giant”, the transitional period typified by attention to staff and the development of a set of values, and the present period. Can be taught as part of a sequence on managing change, and works well with the McKinsey 7S model. |
|
| Barrett, Diana |
| Young, David W. |
|
14
|
Yes
| | |
INT
|
Add
|
| Clinique Nosral
|
| A combination budgeting and variance analysis case set in a central African country. The variance is tricky since no salary information is available. |
| |
4
|
No
|
| Developing Country |
| Healthcare Management |
|
| Management Control Systems |
|
BEG
|
Add
|
| Concord Municipal Hospital Department of Surgery
|
| A case that concerns a new chief of surgery’s need to turn around a department of surgery that is faced with many problems. Not only must she prioritize but she must deal with some internal politics. |
| |
3
|
No
| | |
BEG
|
Add
|
| Converse Health System
|
| Addresses two major issues facing an integrated delivery system ( IDS) in promoting goal congruence: the design of financial responsibility centers and the selection of an appropriate transfer pricing methodology. It helps students to see that, in a truly integrated IDS, treating hospitals (and other providers) as standard expense centers and using two-part transfer prices can help to improve goal congruence. |
| |
9
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
| Croswell University Hospital
|
| A full cost accounting case set in a department of Ob-Gyn, illustrating how different ways of defining cost results in different costs. Similar to Carroll University Hospital. |
| |
10
|
Yes
| | |
BEG
|
Add
|
| Docs in a Box, Inc.
|
| A relatively basic financial accounting case concerning a start-up company. Has been used successfully as a test of students mastery of introductory material. |
| |
1
|
Yes
|
| For Profit |
| Healthcare Management |
| |
BEG
|
Add
|
| Erie Hospital
|
| A pretty basic capital budgeting case involving a physician who has a lot of power. Requires the students to think about the interest rate for donated funds in computing the weighted cost of capital, and also to think about sunk costs. Essentially the same as Erie Chemical Company) |
| |
2
|
Yes
| |
| Finance/Financial Management |
| Management Control Systems |
|
BEG
|
Add
|
| Franklin Health Associates (A)
|
| A case that allows students to assess the linkages among strategy, structure, and the management control system. Lots of problems to find and solve. (An extension of Franklin Group Practice) |
| |
10
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
|
| |
4
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
| Green Valley Medical Center
|
| A capital budgeting case with some interesting twists. Students must determine an interest rate for equity and compute a weighted cost of capital. They then must compare two projects: a PET scanner and new laundry equipment, using both NPV and a subjective assessment instrument designed to incorporate physician, community, and employee impact of a proposed project. The Laundry project has the higher IRR but guess which project will be chosen? The teaching note was updated in April 2007 |
| |
8
|
Yes
| |
| Finance/Financial Management |
|
INT
|
Add
|
| Heartbreak of DRGs
|
| A chief of dermatology is preparing a program proposal for an Ambulatory Psoriasis Treatment Center. He faces a number of complications, including reimbursement incentives. Students must complete a capital investment analysis and compute NPV. |
| |
5
|
No
| |
| Finance/Financial Management |
|
INT
|
Add
|
| Hilda Cook
|
| The saga of a 90 year old woman diagnosed with liver cancer, demonstrating the need for greater coordination among hospitals, primary care physicians, and attending doctors. |
| |
5
|
Yes
| | |
BEG
|
Add
|
| Hillside Hospital
|
| The saga of a chief of medicine attempting to implement a group practice in a teaching hospital in order to abide by university salary caps. The implementation process is complicated by a new billing system that provides inaccurate information. Identical to Hamilton Hospital, but set in a department of medicine instead of surgery. |
| |
9
|
Yes
| |
| Management Control Systems |
| Organizational Behavior |
|
INT
|
Add
|
| Hospital San Pedro
|
| A letter from an upset citizen describes how a health system works in reality. Students must prepare a flow chart based on the letter, and then recommend changes. |
|
| Garcia-Prat |
| Young, David W. |
|
3
|
Yes
|
| Health Policy |
| Healthcare Management |
|
| Management Control Systems |
| Operations Management |
|
BEG
|
Add
|
| Jebah Hospital
|
| Like Croswell and Carroll but in a centrally-funded system with no prices |
| |
8
|
Yes
| | |
BEG
|
Add
|
| Lakeside Hospital
|
| A keep/drop alternative choice decision for a dialysis unit that has gone from making to losing money. Students must work with a full-blown full cost analysis and determine how costs will behave. Two version are available ($250/Tx and $410/Tx). The decision maker is a MD chief of staff in the $250 case and a MHA in the $410 case. |
| |
5
|
Yes
| | |
INT
|
Add
|
| Lawrence University Medical Center
|
| A chief of medicine is faced with multiple demands on his time and is attempting to prioritize. Students must determine which problems require his involvement and which do not. |
| |
5
|
No
| | |
BEG
|
Add
|
|
| |
4
|
No
| | |
BEG
|
Add
|
|
| |
3
|
No
| | |
BEG
|
Add
|
| Lomita Hospital (A)
|
| The chief of pathology must prepare a budget under conditions of uncertainty, and with some question about whether he has been appropriately structured as a discretionary expense center. |
| |
8
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
| Lomita Hospital (B)
|
| A relatively simple variance analysis case for the pathology lab. Allows students to see how information in the A case could be improved upon. |
| |
4
|
No
| | |
BEG
|
Add
|
| Los Reyes Hospital (A)
|
| The A case provides students with some basic cost drivers that they can use to build a budget, which they are required to do, and also to consider ways to cut it. The (B) case shows that the (A) case budget has been exceeded, and the students must compute the appropriate variances, and recommend a course of action. |
| |
2
|
Yes
| |
| Management Control Systems |
|
BEG
|
Add
|
| Los Reyes Hospital (B)
|
| The A case provides students with some basic cost drivers that they can use to build a budget, which they are required to do, and also to consider ways to cut it. The (B) case shows that the (A) case budget has been exceeded, and the students must compute the appropriate variances, and recommend a course of action. |
| |
4
|
Yes
| |
| Management Control Systems |
|
BEG
|
Add
|
| Management Accounting in Healthcare Organizations
|
| Begins with an overview of the challenges facing healthcare systems throughout the world, which sets the stage for subsequent 11 chapters. Chapters 2 to 5 discuss full and differential cost accounting, including ABC. Chapters 6 to 11 discuss the management control system. Chapter 12 puts the management control system into a broader context. Book contains short problems to solve throughout each chapter, and each chapter is followed by one or two practice case studies, with solutions provided. |
| |
257
|
No
| |
| Financial Analysis and Management |
| Management Accounting |
| Management Control Systems |
|
I-A
|
Add
|
|
| |
461
|
No
|
| Healthcare Management |
| Nonprofit Organization Management |
| Public Sector Management |
|
| Financial Analysis and Management |
| Management Accounting |
| Management Control Systems |
|
I-A
|
Add
|
| Massachusetts Eye and Ear Infirmary
|
| An early version of activity-based costing in a health care environment. The case was written about 30 years ago, and was recently resurrected. It has been by many instructors over the years as an example of how cost drivers can be used for budgeting and cost management in a hospital. |
|
| Young, David W. |
| O'Brien, Patricia |
|
11
|
Yes
| | |
BEG
|
Add
|
| MASSBAY Pediatric Service: Designing the New Unit
|
| An OM case in which students must determine the factors that should be considered in forecasting future demand for the Pediatric Group Practice, and relate them to matters such as exam room requirements, the current process flow. some proposed changes in scheduling method, and a redesign of the support staff function. |
| |
11
|
Yes
| | |
BEG
|
Add
|
| Memorial Hospital
|
| A short case on a hospital attempting to position itself in a healthcare market.
|
| |
2
|
No
| | |
BEG
|
Add
|
| Menotomy Home Health Services
|
| A home health agency is financing fixed asset acquisition and long-term debt reduction with cash and short-term debt. Students must figure this out and propose a solution (a health care version of Menotomy Diaper Services, Butler Lumber and similar cases). |
| |
6
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
BEG
|
Add
|
|
| |
7
|
No
| | |
BEG
|
Add
|
| North Lake Medical Center
|
| A medical center is building a budget using five "cost drivers" (case mix, volume, resources per case, variable cost per resource unit, and fixed costs). The drivers must be linked, such that when a clinical care department orders a test from the laboratory, the laboratory's budget is affected. An important issue is the nature of the design of the organization's responsibility centers. |
| |
11
|
Yes
| |
| Management Accounting |
| Management Control Systems |
|
INT
|
Add
|
| Note on Activity-Based Costing
|
| Gives students the basics of ABC. Contains a detailed example for them to work while reading the note and a practice case study with a solution at the end of the note. |
| |
9
|
No
|
| For Profit |
| Healthcare Management |
| |
BEG
|
Add
|
|
| |
19
|
No
| | |
BEG
|
Add
|
| Note on Full and Differential Cost Accounting in Health Care
|
| The note discusses full cost accounting, its uses, and the managerial choices that are involved in setting up a full-cost accounting system. It then discusses differential cost accounting, addressing the nature of costs, defining several terms and concepts, and taking up the subject of cost-volume-profit (CVP) analysis. It then looks at CVP analysis in its most basic form. It also examines a variety of special considerations that can serve to complicate CVP analysis. Finally, the note discusses when differential costs should be used rather than full costs, and some of the complications in using them. |
| |
38
|
No
| | |
BEG
|
Add
|
|
| |
17
|
No
| | |
BEG
|
Add
|
|
| |
19
|
No
| | |
BEG
|
Add
|
| Note on Management Control Systems in Health Care
|
| Discusses MCS mainly with a focus on hospitals and attending physicians. Topics include responsibility center design, the use of cost drivers to build budgets and calculate variances, an assessment of who controls which resources, and how to involve attending physicians in the cost control effort. |
| |
15
|
No
| |
| Management Control Systems |
|
BEG
|
Add
|
| Note on Operational Budgeting in Health Care
|
| Covers (a) the organizational and strategic contexts in which operational budgeting takes place. (b) the mechanical aspects of operational budgeting, (c) the key elements in the budgetary process, (d) the relationship between budgeting and responsibility centers, and (e) the definition of a budgeting misfit, and seven common budgeting misfits. Has a practice case at the end with a very detailed solution. |
| |
23
|
No
| |
| Management Control Systems |
|
INT
|
Add
|
| Note on Process Analysis in Health Care
|
| Discusses the concept of a process flow diagram, and how it can be used to assess matters such as work centers, processing time, cycle time, capacity. Also discusses measuring performance (cost, quality, flexibility, delivery, and service) |
| |
9
|
No
| | |
BEG
|
Add
|
|
| |
17
|
No
| | |
INT
|
Add
|
|
| |
7
|
No
|
| Health Policy |
| Healthcare Management |
|
| Finance/Financial Management |
| Management Accounting |
|
INT
|
Add
|
|
| |
5
|
No
| |
| Management Control Systems |
|
BEG
|
Add
|
| Owen Hospital
|
| A case that demonstrates the power of ABC. The case requires students to attach the costs from a full cost report to two apparently similar patients, who end up having quite different costs. |
| |
4
|
Yes
| | |
BEG
|
Add
|
|
| |
7
|
No
| | |
BEG
|
Add
|
| Percy Memorial Hospital
|
| A senior manager at a small community hospital in a very competitive environment is considering the establishment of a physician-hospital organization (PHO). There are seven issues that he must resolve in doing so. The issues are common to all PHOs. |
| |
11
|
Yes
| | |
INT
|
Add
|
| Priority Health System
|
| An integrated delivery system is attempting to implement a clinical pathway for colon cancer. Many barriers exist to a successful implementation, including trying to coordinate care across several entities within the IDS. Many misfits among organizational processes, and some important behavioral issues. |
| |
13
|
Yes
| | |
INT
|
Add
|
| Robert Wood Johnson Medical School
|
| The chair of anesthesiology is fighting many battles on many fronts. Students must first define his strategy in comparison to that of the hospital and the medical school. They then must assess a new incentive compensation system he has designed in light of how the department’s responsibility centers are structured. |
| |
18
|
Yes
| |
| Management Control Systems |
|
ADV
|
Add
|
| South Kingston Health Center
|
| A marketing case in which the executive director of the health center has ambitious plans but no marketing strategy to back them up. Students must analyze where problems exist and propose solutions. |
|
| Clarke, Roberta |
| Young, David W. |
|
14
|
Yes
| | |
INT
|
Add
|
| Southern Seattle University Health System (A)
|
| Similar to Southern State UHS, but in two parts. In the A case, students must consider the responsibility center structure in the department of medicine, and assess how the budget has been constructed. In the B case, they are given enough data to build a budget themselves on a spreadsheet, using cost drivers. |
| |
9
|
Yes
| |
| Management Control Systems |
| Organizational Behavior |
|
INT
|
Add
|
| Southern Seattle University Health System (B)
|
| Similar to Southern State UHS, but in two parts. In the A case, students must consider the responsibility center structure in the department of medicine, and assess how the budget has been constructed. In the B case, they are given enough data to build a budget themselves on a spreadsheet, using cost drivers. |
| |
4
|
Yes
|
| Healthcare Management |
| Nonprofit |
|
| General Management |
| Management Control Systems |
| Organizational Behavior |
|
BEG
|
Add
|
| Southern State University Health System
|
| This case allows students to (a) work with the concept of responsibility centers in a department of medicine, (b) define lines of business, and (c) assess the feasibility of a business plan by a division within the department. At issue is the balance among teaching, research, and clinical care. |
| |
10
|
No
| |
| Management Control Systems |
|
INT
|
Add
|
| Springfield Visiting Nurse Association
|
| A decision as to whether to use full-time or agency nurses, and where the breakeven is between the two options. Similar to the other “Springfield” cases.
|
| |
2
|
Yes
| | |
BEG
|
Add
|
| United Medical Center
|
| Set in the context of a hospital that is attempting to develop a management control system in response to the constraints imposed upon it by Medicare's diagnosis-related group (DRG) form of reimbursement. The control system contains a set of reports that meets many of the criteria for good reports: they are hierarchical, they distinguish between controllable and non-controllable costs, and they focus on personal responsibility. There nevertheless are some important unanswered questions about the way the control system works, and some improvements that could be made to the reports. In addition, physicians are resisting the system. |
|
| Kane, Nancy M. |
| Young, David W. |
|
6
|
Yes
| |
| Management Control Systems |
| Organizational Behavior |
|
INT
|
Add
|
| Valley Hospital
|
| A fairly basic case on transfer pricing, but one that illustrates the problem of goal congruence rather neatly. Students should have little or no trouble making the computations, such that most of the discussion can focus on the issues and how to resolve them. |
| |
2
|
Yes
| |
| Management Control Systems |
|
BEG
|
Add
|
| Van Nuys Community Hospital
|
| A case that asks students to analyze the financial statements of a hospital that is in some financial difficulty, and then to recommend a solution to the CEO. |
|
| Young, David W. |
| Breitner, Leslie K. |
|
7
|
No
| |
| Finance/Financial Management |
| Financial Accounting |
|
INT
|
Add
|
| White Hills Medical Center
|
| Introduces some real-world complexities into a transfer pricing decision. Market price works when there is an unambiguous market price, but in this instance, it is not clear that the two jobs are the same, which means that the prices might legitimately differ. The case also includes some important behavioral issues. It is a bit like the classic Birch Paper, and is similar to While Hills Children's Museum. |
| |
3
|
Yes
| |
| Management Control Systems |
|
BEG
|
Add
|
| White Mountain Health Care
|
| A case that links strategy with management control. It is set in a department of surgery in a major medical center that is working in a capitation system. The chief of surgery must be concerned about resource use, motivation, conflict management, and a variety of other tricky management issues. He also must worry about balancing clinical care activities with research and education. |
| |
22
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|