MANAGERIAL ACCOUNTING

Report on a case study : Homestead famil

Prepared by:
IBRAHIM AMMAR ALDULAIMI
MN:P106967

Supervised by: Prof. Dr. AMIZAWATI BT. M

UKM /2021/EPA6214
AL ACCOUNTING

dy : Homestead family clinic

repared by:
MMAR ALDULAIMI
N:P106967

AMIZAWATI BT. MOHD AMIR

2021/EPA6214
Case C-3 homestead family clinic part A
Details Facilities & Utilities
Facilities 0
Administration 100,000
Housekeeping 35,000
Medical records 25,000
Lab 60,000
Womens health service 80,000
family planning 50,000
birthing center 65,000
infant care 45,000
physical therapy 40,000
Total 500,000

Details Facilities & Utilities

Cost 2,135,000
Facilities -2,135,000
Administration 0
Housekeeping 0
Medical records 0
Lab 0
Total 0

Cost per visit of each centre

centers cost of per visit
Womens health service 219.221530489427
family planning 157.730947244337
birthing center 495.275657495071
infant care 371.393146991448
physical therapy 125.926809036266

Compare Column1
the avrage cost per visit is 220$
Womens health service per visit is less than average with 0.8 cents
family planning per visits is less than average with 62.3$
birthing center per visits is more than average with 275.2$
infant care per visis is more than average with 151.3$
physical therapy per vist is less than average with 94.1$

provide or received subsidies 220$

Womens health service provide
family planning provide
birthing center recevied
infant care recevied
physical therapy provide
 Administration Housekeeping Medical records Lab
0 0 0 0
0 0 0 0
15 0 0 0
12 232 0 0
5 441 0 0
12 219 9300 2261
20 118 15500 1799
18 244 4100 1521
30 389 7450 2189
21 107 13650 480
133 1750 50000 8250

Administration Housekeeping Medical records Lab

860,000 1,100,000 695,000 1,210,000
427000 149450 106750 256200
1287000 145150.37593985 116120.30075188 48383.4586466165
0 1394600.37593985 184884.164124597 351439.294736842
0 0 1102754.46487648 0
0 0 0 1866022.75338346
0 0 0 0

100$ Column4
Womens health service family planning birthing center infant care
690,000 1,195,000 950,000 1,315,000
341600 213500 277550 192150
116120.30075188 193533.834586466 174180.45112782 290300.7518797
174524.275617615 94035.9110633727 194447.138131042 309999.7407089
205112.330467025 341853.884111708 90425.8661198711 164310.4152666
511403.326715152 406906.052525678 344026.740351059 495118.0372311
2038760.23355167 2444829.68228722 2030630.19572979 2766878.945086
 physical therapy
850,000
170800
203210.526315789
85269.8515574651
301051.968911278
108568.596560492
1718900.94334503
 Case C-3 homestead family clinic part B
Details Facilities & Utilities
Facilities 0
Administration 100,000
Housekeeping 35,000
Medical records 25,000
Womens health service 80,000
family planning 50,000
birthing center 65,000
infant care 45,000
physical therapy 40,000
Total 440,000

Details Facilities & Utilities

Cost 2,135,000
Facilities -2,135,000
Administration 0
Housekeeping 0
Medical records 0
Total 0

Cost per visit of each centre

centers cost of per visit
Womens health service 179.082352196744
family planning 138.520337122286
birthing center 443.580087764924
infant care 328.988529822081
physical therapy 125.115457301404

Compare Column1
the avrage cost per visit is 220$ 220$
Womens health service per visit is less than average with 41$ provide
family planning per visit is less than average with 81.5$ provide
birthing center per visit is more than average with 223.5$ recevied
infant care per visis is more than average with 108.9$ recevied
physical therapy per vist is less than average with 94.1$ provide
art B
Administration Housekeeping Medical records
0 0 0

15 0 0
12 232 0
12 219 9300
20 118 15500
18 244 4100
30 389 7450
21 107 13650
128 1309 50000

Administration Housekeeping Medical records Womens health service

860,000 1,100,000
485227.272727273 169829.545454545
1345227.27272727 157643.821022727
0 1427473.36647727
0 0
0 0
695,000 690,000
121306.818181818 388181.818181818
126115.056818182 126115.056818182
252997.571445934 238820.983390774
1195419.44644593 222348.017038944
0 1665465.87542972
 family planning birthing center infant care physical therapy
1,195,000 950,000 1,315,000 850,000
242613.636363636 315397.727272727 218352.2727273 194090.909090909
210191.761363636 189172.585227273 315287.6420455 220701.349431818
128679.799269915 266083.65272762 424207.1348813 116684.224761702
370580.028398239 98024.3946085666 178117.4975204 326349.50887974
2147065.22539543 1818678.35983619 2450964.547175 1707825.99216417
second part of B

Details Low intensity Medium intensity High intensity

Womens health service 1001 118 1142
family planning 1456 289 54
birthing center 532 478 511
infant care 1835 322 32
physical therapy 328 65 87
Total 5152 1272 1826
total cost of lab 1,210,000

the rate is 146.666666666667

Details Low Medium High

Women health 146,813 17306.6666666667 167493.333333333
Family planning 213546.666666667 42386.6666666667 7920
Birthing centre 78026.6666666667 70106.6666666667 74946.6666666667
Infant care 269133.333333333 47226.6666666667 4693.33333333333
Physical therapy 48106.6666666667 9533.33333333333 12760
Total 755626.666666667 186560 267813.333333333

measured according to Micheals directions

Details Low Medium High
Women health 140746.666666667 16591.5151515152 160572.121212121
Family planning 204722.424242424 40635.1515151515 7592.72727272727
Birthing centre 74802.4242424242 67209.696969697 71849.696969697
Infant care 258012.121212121 45275.1515151515 4499.39393939394
Physical therapy 46118.7878787879 9139.39393939394 12232.7272727273
Total 724402.424242424 178850.909090909 256746.666666667
cost 1,160,000

the rate 140.606060606061

Total visits
2261
1799
1521
2189
480
8250

Column1

1210000

Total

1160000
Case C-3 homestead family clinic part A
Details Facilities & Utilities
Facilities 0
Lab 60,000
Housekeeping 35,000
Administration 100,000
Medical records 25,000
Womens health service 80,000
family planning 50,000
birthing center 65,000
infant care 45,000
physical therapy 40,000
Total 500,000

Details Facilities & Utilities

Cost 2,135,000
Facilities -2,135,000
Lab
Housekeeping
Administration
Medical records
Total 0

Cost per visit of each centre

centers cost of per visit
Womens health service 214.106857363838
family planning 156.865028482068
birthing center 494.939378368442
infant care 373.140179919157
physical therapy 129.542307204096

Compare
the avrage cost per visit is 220$
Womens health service per visit is less than average with 6$
family planning per visits is less than average with 63.2$
birthing center per visits is more than average with 274.9$
infant care per visis is more than average with 153$
physical therapy per vist is less than average with 90.5$

provide or received subsidies 220$

Womens health service provide
family planning provide
birthing center recevied
infant care recevied
physical therapy provide
 Lab Housekeeping Administration Medical records
0 0 0 0
0 0 0 0
0 0 0 0
0 54 0 0
0 232 12 0
2261 219 12 9300
1799 118 20 15500
1521 244 18 4100
2189 389 30 7450
480 107 21 13650
8250 1363 113 50000

Lab Housekeeping Administration Medical records

1,210,000 1,100,000 860,000 695,000
256200 149450 427000 106750
1466200 0 0 0
1249450 49501.3206162876 212672.340425532
1336501.32061629 141929.343782261
1156351.68420779
0 0 0 0

100$ Column4
Womens health service family planning birthing center infant care
690,000 1,195,000 950,000 1,315,000
341600 213500 277550 192150
401827.660606061 319720.460606061 270313.963636364 389031.7333333
200755.355832722 108169.552457814 223672.633895818 356592.8466618
141929.343782261 236548.906303768 212894.015673391 354823.3594557
215081.413262649 358469.022104416 94820.838105039 172296.400947
1991193.77348369 2431407.94147206 2029251.45131061 2779894.340398
 physical therapy
850,000
170800
85306.1818181818
98085.9501100514
248376.351618956
315684.009788727
1768252.49333592
Case C-3 homestead family clinic part A
Details Facilities & Utilities
Facilities 0
Housekeeping 35,000
Administration 100,000
Medical records 25,000
Womens health service 80,000
family planning 50,000
birthing center 65,000
infant care 45,000
physical therapy 40,000
Total 440,000

Details Facilities & Utilities

Cost 2,135,000
Facilities -2,135,000
Housekeeping
Administration
Medical records
Total 0

Cost per visit of each centre

centers cost of per visit
Womens health service 177.420475817712
family planning 139.390030247772
birthing center 441.90961686592
infant care 327.808597982071
physical therapy 126.405906369092

Compare
the avrage cost per visit is 220$
Womens health service per visit is less than average with 42.6$
family planning per visits is less than average with 80.7$
birthing center per visits is more than average with 221.9$
infant care per visis is more than average with 107.8$
physical therapy per vist is less than average with 93.6$

provide or received subsidies 220$

Womens health service provide
family planning provide
birthing center recevied
infant care recevied
physical therapy provide
 Housekeeping Administration Medical records
0 0 0
0 0 0
54 0 0
232 12 0
219 12 9300
118 20 15500
244 18 4100
389 30 7450
107 21 13650
1363 113 50000

Housekeeping Administration Medical records Womens health service

1,100,000 860,000
169829.545454545 485227.272727273
1269829.54545455 50308.7274061229
1395536.0001334
0 0
695,000 690,000
121306.818181818 388181.818181818
216141.199226306 204029.838924832
148198.513288502 148198.513288502
1180646.53069663 219600.254709572
0 1650010.42510472

100$ Column4
 family planning birthing center infant care physical therapy
1,195,000 950,000 1,315,000 850,000
242613.636363636 315397.727272727 218352.2727273 194090.909090909
109933.88581338 227320.916427666 362409.1659441 99685.8117121323
246997.522147504 222297.769932753 370496.2832213 259347.398254879
366000.424515954 96813.0155171233 175916.3330738 322316.502880179
2160545.46884047 1811829.42915027 2442174.054966 1725440.6219381