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1.
Scheduling
& Admitting Housekeeping Nursing
Activity cost
Activity base
patients days wgt. care units
Activity rate
/patient /day /unit
2.
Activity Activity
Usage Rate = Total
Procedure A:
Scheduling and admitting patients /patient
Housekeeping pat. days /pat. day
Nursing wgt. care units /unit
Total
Procedure B:
Scheduling and admitting patients /patient
Housekeeping pat. days /pat. day
Nursing wgt. care units /unit
Total
Procedure C:
Scheduling and admitting patients /patient
Housekeeping pat. days /pat. day
Nursing wgt. care units /unit
Total
3. Procedure A Procedure B Procedure B
Reimbursement (patient days x reimb. rate)
Less total activity cost (from req. 2)
Excess (deficiency)
4.
[Key essay answer here]
Problem 26(11)-6A
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