題目

?A public health clinic is the subject of a scheme to measure its efficiency and effectiveness. Among?a number of factors, the 'quality of care provided' has been included as an aspect of the clinic's?service to be measured. Three features of 'quality of care provided' have been listed.?

(1) Clinic's adherence to appointment times?

(2) Patients' ability to contact the clinic and make appointments without difficulty?

(3) The provision of a comprehensive patient health monitoring programme?

Required

?(i) Suggest a set of quantitative measures which can be used to identify the effective level of?achievement of each of the features listed.

(ii) Indicate how these measures could be combined into a single 'quality of care' measure.?

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考點(diǎn)：Chapter18Furtheraspectsofperformancemanagement

?(i) To measure effectiveness, we need to establish objectives or targets for performance. Since?these cannot be expressed financially, non-financial targets must be used. The effective?level of achievement could be measured by comparing actual performance against target.

?(1) Adherence to appointment times

?? Percentage of appointments kept on time

?? Percentage of appointments no more than 10 minutes late

?? Percentage of appointments kept within 30 minutes of schedule

?? Percentage of cancelled appointments

?? Average delay in appointments?

A problem with these measures is that there is an implied assumption that all?patients will be at the clinic by their appointed time. In practice, this will not always?be the case.

?(2) Patients' ability to contact the clinic and make appointments

?? Percentage of patients who can make an appointment at their first preferred?time, or at the first date offered to them

?? Average time from making an appointment to the appointment date

?? Number of complaints about failure to contact the clinic, as a percentage of?total patients seen

?? If the telephone answering system provides for queuing of calls, the average?waiting for answer times for callers and the percentage of abandoned calls?

(3) Comprehensive monitoring programme?

Measures might be based on the definition of each element or step within a?monitoring programme for a patient. It would then be possible to measure the?following.

?? Percentage of patients receiving every stage of the programme (and?percentage receiving every stage but one, every stage but two, and so on)

?? If each stage has a scheduled date for completion, the average delay for?patients in the completion of each stage?

(ii) A single quality of care measure would call for subjective judgements about the following.?

(1) The key objective/objectives for each of the three features of service?

(2) The relative weighting that should be given to each?

The objectives would have to be measured on comparable terms and, since monetary?values are inappropriate, an index based on percentage or a points-scoring system of?measurement might be used. A target index or points score for achievement could then be?set, and actual results compared against the target.?

多做幾道

?Actual overheads cost $180,000 and 40,000 machine hours were worked.?

Actual overheads cost $170,000 and 40,000 machine hours were worked.?

材料全屏

A company makes and sells a single product. At the beginning of Period 1, there are no opening?inventories of the product, for which the variable production cost is $4 and the sales price $6 per unit.?

There are no variable selling costs. Fixed costs are $2,000 per period, of which $1,500 are fixed?production costs. Normal output is 1,500 units per period. In Period 1, sales were 1,200 units, production?was 1,500 units. In Period 2, sales were 1,700 units, production was 1,400 units.?

Required?

Prepare profit statements for each period and for the two periods in total using both absorption costing?and marginal costing.?

5

【論述題】

Prepare profit statements for each period and for the two periods in total using both absorption costing?and marginal costing.?

材料全屏

RH makes and sells one product, which has the following standard production cost.??

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$?

Direct labour? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 3 hours at $6 per hour? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 18?

Direct materials? ? ? ? ? ? ? ? ? ? ? ? ?4 kilograms at $7 per kg? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 28?

Variable production overhead? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?3?

Fixed production overhead? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 20?

Standard production cost per unit? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 69?


Normal output is 16,000 units per annum. Variable selling, distribution and administration costs are 20%?of sales value. Fixed selling, distribution and administration costs are $180,000 per annum. There are no?units in finished goods inventory at 1 October 20X2. The fixed overhead expenditure is spread evenly?throughout the year. The selling price per unit is $140. Production and sales budgets are as follows.??

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? Six months ending? ? ? ? ? ? ? ? ? ? ? ? ? ? ?Six months ending??

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?31 March 20X3? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 30 September 20X3

Production? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?8,500? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?7,000?

Sales? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 7,000? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 8,000?

6

【論述題】

Prepare profit statements for each of the six-monthly periods, using the following methods of costing.?

Marginal costing?

Prepare profit statements for each of the six-monthly periods, using the following methods of costing.?

Absorption costing?

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