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68 Items Found in Healthcare Management: New/Updated Item  New/Updated Item  |   Popular Item  Popular Item

Title (click on title for details)Author(s)PagesTNSettingFunctional AreaLevelEP
Abbington Health Care New/Updated Item
A basic breakeven analysis with multiple products
Young, David W.
3 No
Healthcare Management
Management Accounting
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.
Young, David W.
12 Yes
Healthcare Management
Management Control Systems
ADV Add
Bandon Medical Associates (A)
The students must build a budget using cost drivers in a somewhat complex setting.
Young, David W.
4 Yes
Healthcare Management
Management Control Systems
BEG Add
Bandon Medical Associates (B)
The students must use variance analysis to determine why a budgeted surplus became an actual loss.
Young, David W.
6 Yes
Healthcare Management
Management Control Systems
BEG Add
Boise Park Health Care Foundation (A)
A new IPA-type HMO is being offered to some employers, and there are questions about its financial stability. Some tricky accounting is going on.
Young, David W.
6 Yes
Healthcare Management
Finance/Financial Management
Financial Accounting
INT Add
Boston University Medical Center Hospital Popular Item
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.
Young, David W.
9 Yes
Healthcare Management
Management Accounting
Organizational Behavior
INT Add
Brookstone Ob-Gyn Associates (A) Popular Item
The (A) case is a very simple introduction to financial accounting.
Young, David W.
5 Yes
Healthcare Management
Finance/Financial Management
Financial Accounting
BEG Add
Brookstone Ob-Gyn Associates (B) Popular Item
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.
Young, David W.
6 Yes
Healthcare Management
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.
Young, David W.
15 Yes
Healthcare Management
Finance/Financial Management
Financial Accounting
INT Add
Carlsbad Home Care Popular Item
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.
Young, David W.
2 Yes
Healthcare Management
Management Accounting
BEG Add
Carroll University Hospital Popular Item
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.
Young, David W.
10 Yes
Healthcare Management
Management Accounting
BEG Add
Centro Italiano Sviluppo
Zero-based budgeting in the Italian healthcare system. Goes beyond ZBB to many interesting control issues.
Young, David W.
10 Yes
Healthcare Management
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
Healthcare Management
Organizational Behavior
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.
Young, David W.
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.
Charns, Martin P.
3 No
Healthcare Management
Organizational Behavior
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.
Young, David W.
9 Yes
Healthcare Management
Management Control Systems
INT Add
Croswell University Hospital Popular Item
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.
Young, David W.
10 Yes
Healthcare Management
Management Accounting
BEG Add
Docs in a Box, Inc. Popular Item
A relatively basic financial accounting case concerning a start-up company. Has been used successfully as a test of students mastery of introductory material.
Young, David W.
1 Yes
For Profit
Healthcare Management
Financial Accounting
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)
Young, David W.
2 Yes
Healthcare Management
Finance/Financial Management
Management Control Systems
BEG Add
Franklin Health Associates (A) Popular Item
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)
Young, David W.
10 Yes
Healthcare Management
Management Control Systems
INT Add
Franklin Health Associates (B)
A tricky variance analysis case, building on the (A) case. It has a few unusual twists that usually fool the students.
Young, David W.
4 Yes
Healthcare Management
Management Control Systems
INT Add
Green Valley Medical Center Popular Item
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
Young, David W.
8 Yes
Healthcare Management
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.
Young, David W.
5 No
Healthcare Management
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.
Young, David W.
5 Yes
Healthcare Management
General Management
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.
Young, David W.
9 Yes
Healthcare Management
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
Young, David W.
8 Yes
Healthcare Management
Management Accounting
BEG Add
Lakeside Hospital Popular Item
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.
Young, David W.
5 Yes
Healthcare Management
Management Accounting
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.
Charns, Martin P.
5 No
Healthcare Management
Organizational Behavior
BEG Add
Lenox Department of Obstetrics and Gynecology (A)
A case on change implementation in a medical center. There are many places where change is needed, and the new department head needs to prioritize.
Charns, Martin P.
4 No
Healthcare Management
Organizational Behavior
BEG Add
Lenox Department of Obstetrics and Gynecology (B)
A case for in-class distribution following discussion of the Lenox (A) case. It is set 9 months later, and the “honeymoon” is over. Now what?
Charns, Martin P.
3 No
Healthcare Management
Organizational Behavior
BEG Add
Lomita Hospital (A) Popular Item
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.
Young, David W.
8 Yes
Healthcare Management
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.
Young, David W.
4 No
Healthcare Management
Management Accounting
BEG Add
Los Reyes Hospital (A) Popular Item
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.
Young, David W.
2 Yes
Healthcare Management
Management Control Systems
BEG Add
Los Reyes Hospital (B) Popular Item
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.
Young, David W.
4 Yes
Healthcare Management
Management Control Systems
BEG Add
Management Control in Nonprofit Organizations Popular Item
The 10th edition of this popular text. Updated to include new data and new concepts.
Young, David W.
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
Healthcare Management
Management Accounting
BEG Add
MASSBAY Pediatric Service: Designing the New Unit Popular Item
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.
Heineke, Janelle
11 Yes
Healthcare Management
Operations Management
BEG Add
Memorial Hospital
A short case on a hospital attempting to position itself in a healthcare market.
Strang, Roger
2 No
Healthcare Management
Marketing
BEG Add
Menotomy Home Health Services Popular Item
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).
Young, David W.
6 Yes
Healthcare Management
Finance/Financial Management
Financial Accounting
BEG Add
New England Medical Center: Lab Central Receiving Area
An OM case concerning managing demand in an environment with a great deal of variation
Heineke, Janelle
7 No
Healthcare Management
Operations Management
BEG Add
North Lake Medical Center New/Updated Item Popular Item
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.
Young, David W.
11 Yes
Healthcare Management
Management Accounting
Management Control Systems
INT Add
Note on Activity-Based Costing Popular Item
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.
Young, David W.
9 No
For Profit
Healthcare Management
Management Accounting
BEG Add
Note on Differential Cost Accounting in Health Care
Discusses cost behavior and alternative choice decisions in some detail
Young, David W.
19 No
Healthcare Management
Management Accounting
BEG Add
Note on Full and Differential Cost Accounting in Health Care New/Updated Item
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.
Young, David W.
38 No
Healthcare Management
Management Accounting
BEG Add
Note on Full Cost Accounting in Health Care
Describes full cost accounting in both Stage 1 and Stage 2 (with ABC) using healthcare examples
Young, David W.
17 No
Healthcare Management
Management Accounting
BEG Add
Note on Management Accounting in Health Care
Similar to the Note on Management Control Systems in Health Care, but with the additional discussion of full and differential cost accounting.
Young, David W.
19 No
Healthcare Management
Management Accounting
BEG Add
Note on Management Control Systems in Health Care Popular Item
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.
Young, David W.
15 No
Healthcare Management
Management Control Systems
BEG Add
Note on Operational Budgeting in Health Care Popular Item
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.
Young, David W.
23 No
Healthcare Management
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)
Heineke, Janelle
9 No
Healthcare Management
Operations Management
BEG Add
Note on Strategic Decision Making in Healthcare Organizations
Discusses the challenges currently facing healthcare organizations, and provides some conceptual ways of thinking about how to address them. Includes examples from other industries.
Young, David W.
17 No
Healthcare Management
General Management
INT Add
Note on the Folly of Using RCCs and RVUs for Intermediat Product Costing
Shows how RCCs and RVUs can give misleading information on the cost of a hospital's intermediate products, and how an ABC system can improve costing accuracy
Young, David W.
7 No
Health Policy
Healthcare Management
Finance/Financial Management
Management Accounting
INT Add
Note on Transfer Pricing in Healthcare Organizations
A short note that illustrates quite dramatically to students the basic transfer pricing dilemma in many organizations. Set in a healthcare context, but could be used for other courses as well.
Young, David W.
5 No
Healthcare Management
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.
Young, David W.
4 Yes
Healthcare Management
Management Accounting
BEG Add
Penn State Children's Hospital: The Oncology Infusion Room
Managing variability in demand in a capacity-constrained environment.
Heineke, Janelle
7 No
Healthcare Management
Operations Management
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.
Young, David W.
11 Yes
Healthcare Management
General Management
INT Add
Priority Health System Popular Item
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.
Young, David W.
13 Yes
Healthcare Management
General Management
INT Add
Robert Wood Johnson Medical School Popular Item
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.
Young, David W.
18 Yes
Healthcare Management
Management Control Systems
ADV Add
South Kingston Health Center Popular Item
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
Healthcare Management
Marketing
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.
Young, David W.
9 Yes
Healthcare Management
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.
Young, David W.
4 Yes
Healthcare Management
Nonprofit
General Management
Management Control Systems
Organizational Behavior
BEG Add
Southern State University Health System Popular Item
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.
Young, David W.
10 No
Healthcare Management
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.
Young, David W.
2 Yes
Healthcare Management
Management Accounting
BEG Add
United Medical Center Popular Item
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
Healthcare Management
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.
Young, David W.
2 Yes
Healthcare Management
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
Healthcare Management
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.
Young, David W.
3 Yes
Healthcare Management
Management Control Systems
BEG Add
White Mountain Health Care New/Updated Item
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.
Young, David W.
22 Yes
Healthcare Management
Management Control Systems
INT Add