AYN414 QUI Patient Costs in A Children’s Boston Hospital Case Assignment


Attached is technical accounting task. Need all three parts completed. i.e. part a,b, c completed.

QUT Business School
School of Accountancy
AYN414 Cost and Management Accounting
ASSESSMENT ITEM 1: Written Assignment
(Weighting Total: 20%)
Due Date and Time:
1st April 2019 @ 11:59pm
Submission via Turnitin Blackboard – see the
Assessment area of the AYN414 Blackboard site
Maximum 1,100 words including references but not
counting words in your spreadsheet of workings
Team or Individual:
This assessment item assesses the following learning outcomes:
Knowledge and Technical Skills (KS)
1.1 Demonstrate and apply integrated and advanced discipline and professional practice knowledge,
including knowledge of relevant research principles and methods.
Higher Order Thinking Skills (HO)
2.1 Critically investigate real world business issues and problems drawing on analysis, evaluation and
synthesis of discipline knowledge, including theory and practice.
Professional Communication (PC)
3.1 Use information literacy skills and communicate effectively and professionally in written forms and
using media appropriate for diverse purposes, contexts and audiences.
Teamwork & Self (TS)
4.1 Exercise self-reflection and accountability in applying knowledge and skills for own learning and
effective practice.
Measuring patient costs in a children’s hospital
You are required to estimate costs in a plastic and oral surgery unit in a children’s hospital using
an ABC system and information provided in the case. (note you need to register at HBSP to
access the case).
You can access the details of the case here- Boston Children’s Hospital: Measuring Patient Costs
In order to understand the broader context of the case, you might wish to gain an understanding
of the industry and market situation for health care providers in the US, and the shortcomings
from their existing health care costing systems. The following additional reading will help you
with this:
Background reading – How to Solve the Cost Crisis in Health Care by Kaplan and Porter (2011).
The hospital is a real American children’s hospital- http://www.childrenshospital.org/ who treats
patients who have private insurance as well as publicly funded patients whose costs are paid for
by the US government (Medicaid), similar to Australia’s Medicare system.
After reading the case you should answer the following questions. You will need to create a spreadsheet
to show your workingS and upload to Bb with your case answers.
PART A (7 marks)
(1) Give three possible reasons why the Boston Children’s Hospital clinical department heads (Dr Meara,
and Dr Waters) would be interested in developing more accurate costs for their procedures?
(2) Using the information provided in the case and in excel spreadsheet exhibits. Calculate the costs and
margins of the three different types of procedures performed by plastic surgeons in the Department
of Plastic and Oral Surgery (Plagiocephaly, Benign neoplasms and Craniosynostosis) using:
a. RCC costing method
b. TDABC method
(3) Compare the TDABC costs and margins with those calculated using the hospital’s existing RVU
system. What differences occur and why?
(4) The Department of Plastic and Oral Surgery decides to allocate the following people to look after all
the office visits:
Surgeons = 2.5 FTE (full time equivalent)
Ambulance officers = 2 FTE
Registered Nurses = 3FTE
Clinical Assistant = 1 FTE
During the year the office performs the following visits:
4,400 Plagiocephaly visits
2,200 Neoplasm visits and
1,800 Craniosynostosis visits
Calculate the quantities and cost of used and unused capacity for the four types of personnel, and
the total cost of unused capacity for the year.
How can Dr Meara reduce the costs of unused capacity?
7 marks
Part B (3 marks)
The hospital managers at the Brisbane Children’s Hospital (formerly the Lady Cilento Children’s Hospital)
are interested in improving their costing systems for Plastic surgery and oral surgery. Could the costing
system used at Boston Children’s Hospital be applied in its current form to the Brisbane Children’s
Hospital? Why/why not?
3 marks
Presentation (5 marks)
You will need to submit your excel spreadsheet as well as a written report. You can refer to your
workings in your excel spreadsheet but your written report needs to answer each question outlined
You will also need to consider how you present your answers to this case study as you will be marked on
your written communication, presentation (including the spreadsheet) and referencing.
You will upload your report and excel spreadsheet to the link on Bb by the due date.
You should reference any textbooks, websites, newspapers or reports that you use to answer these
questions. This includes the Harvard Readings and text book if you refer to them. Check the correct
referencing to use as outlined by QUT’s cite/write guide. Any referencing style (eg APA, Harvard) is
allowed as long as it is referenced correctly. You will lose 1 mark for incorrect referencing.
5 marks
PART C – Reflection (Individual submission)
(5 marks)
A successful accounting professional uses the idea of self-reflection to improve their skills in the
workplace. Reflecting on your experience of completing this assignment, you will write a self-reflection
that puts into writing your learning experiences.
At the end of each week you will upload to Bb a diary entry outlining how you are progressing on your
assignment. That is by Sunday 11:59pm on the following dates you will have written one paragraph
outlining what you did this week on your assignment (be honest – maybe you had a busy week and could
not do anything that week). So there will be 3 diary notes: These diary notes are not assessed, but are to
help you keep track of what has happened over these weeks when you write your final reflection.
Sunday 31st March,
Sunday 7th April and
Sunday 14th April
You should think about the following questions to help you in this task, but it is very important to note
that just answering these questions is not enough for an excellent reflection mark. You need to really
reflect on what really happened and why. Explain the decision making processes that you used at
different times, the difficulties you encountered and how you did/did not manage to overcome them.
1. What processes did you use to complete the assignment? That is, HOW did you go about
answering these questions, and how did you decide how to build your spreadsheet?
2. What exactly helped or got in the way of you being able to complete your assignment?
For example, did you feel like you had a sound knowledge base of the key topics before your
started or did this assignment show you how much you had not grasped?
3. What parts really presented problems for you? For example, where did you get really stuck –
what did you do at these times? For example, sought help from fellow students/study group,
looked at different text books? (while this is an individual assignment and your final work must be
your own you can discuss your problems/ideas with classmates however make sure you do NOT
hand in anything other than your own work).
4. How much time did you take to complete the assignment – was this more or less than you
expected? Has your time management for this assignment been successful? How could you
improve next time?
5. What have you learnt doing this assignment and what would you do differently next time?
5 marks
TOTAL: 20 marks
1. Word LIMIT
Just to clarify. Part A, Part B and Part C together have a maximum word limit of 1,100 words in
accordance with QUT policy (1,000 words max +/- 10%). That means that if you go over this limit you
will lose ONE mark. How you decide to split your word limit between each QUESTION is up to you to.
2. Academic Integrity
Every semester I refer any students who are suspected of plagiarising their work (including using online
solutions etc ) to the academic misconduct committee. Please do not search for online solutions as you
do not need them. If you have problems completing your assignment then you can ask for help from
fellow students, Business School academic advisors or me.
Students are expected to engage in learning and assessment at QUT with honesty, transparency and
fairness. Maintaining academic integrity means upholding these principles and demonstrating valuable
professional capabilities based on ethical foundations.
Failure to maintain academic integrity can take many forms. It includes cheating in examinations,
plagiarism, self-plagiarism, collusion, and submitting an assessment item completed by another person
(e.g. contract cheating). It can also include providing your assessment to another entity, such as to a
person or website.
You are encouraged to make use of QUT’s learning support services, resources and tools to assure the
academic integrity of your assessment. This includes the use of content matching software that may be
available to assist with self-assessing your academic integrity as part of the assessment submission
Further details of QUT’s approach to academic integrity are outlined in the Academic integrity policy and
the Student Code of Conduct. Breaching QUT’s Academic integrity policy is regarded as student
misconduct and can lead to the imposition of penalties ranging from a grade reduction to exclusion from
3. QUT Late Assessment Policy
Assessment submitted after the due date without an approved extension will not be marked and will
receive a grade of 1 or 0%. If special circumstances prevent you from meeting the assessment due date,
you can apply for an extension. If you don’t have an approved extension you should submit the work you
have completed by the due date and it will be marked against the assessment criteria.
Horngren, C.T., Datar, S.M., Rajan, M.V., M., Maguire, W. & Tan, R. (2018). Cost Accounting: A Managerial
Emphasis (3rd ed.). Frenchs Forest, NSW: Pearson Australia.
Kaplan, R., Witkowski, M., Hohman, J. (2013). Boston Children’s Hospital: Measuring Patient Costs.
Harvard Business School Publishing, Boston, MA.

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