“Community Health Center or Health Center: An outpatient clinic that receives grant funds from the federal government through §330 of the Public Health Service Act (PHSA).”(Taylor‚ Jessamy) Federally funded Community Health Centers began in the 1960’s as part of the Office of Economic Opportunity‚ to reach the regions of the United States that were medically underserved and to promote community “empowerment.” Formally operated under the Department of Health‚ Education‚ and Welfare‚ it is now
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Pain center waiting room design: An exploration of the relationship between pain‚ comfort and positive distraction. by Heather Draper A Thesis Presented in Partial Fulfillment of the Requirements for the Degree Master of Science in Design PR EV Approved April 2012 by the Graduate Supervisory Committee: Diane Bender‚ Chair James Shraiky Gerri Lamb ARIZONA STATE UNIVERSITY May 2012 IE W UMI Number: 1508585 All rights reserved INFORMATION TO ALL USERS The quality of this reproduction
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use of a single burden rate. Burden costs of the testing rooms as well as other costs such as admin were grouped into a single cost pool and then divided by the total labor dollars. This resulted to a single burden rate of 145% of direct labor dollars (cost driver). This method is not appropriate for Seligram because the information on the case present that direct labor hours and machine hours vary by product line and activity. In addition‚ the burden cost of the main and test room also significantly
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Morality is distinguishing between a good and a bad behavior. Care ethics is an ethical perspective that emphasizes the importance of personal relationships and affection‚ and places and has less emphasis on principle. Whereas virtue ethics is an attempt to classify what is deemed as a moral character on the basis of one’s choices or actions‚ rather than at ethical duties and rules‚ or the consequences of actions The words "virtue"‚ "ethics"‚ and "morals" are not clearly expressed and are commonly
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indirect costs are allocated using only one or two cost pools. All or most costs are identified as output unit-level costs. Products make diverse demands on resources because of differences in volume‚ process steps‚ batch size‚ or complexity. Products that a company is well suited to make and sell show small profits while products for which a company is less suited show large profits. 9-5 (1) Identify the activities that consume resources and assign costs to them. (2) Identify the cost driver(s)
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Classify each cost listed below as either a product cost or a period cost for purposes of preparing the financial statements for the bank. 1. The cost of the memory chips used in radar set. * Product Cost 2. Factory Heating Cost * Period Cost 3. Factory Equipment maintenance costs. * Period Cost 4. Training costs for new administrative employees * Period Costs 5. The cost of the solder that is used in assembling the radar sets. * Product costs 6. The Travel
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Cost Accounting – Classification of costs Cost accounting refers to a process of accumulating‚ recording‚ classifying and analyzing all costs incurred at various levels of production. The purpose of cost accounting is manifold. It provides a final selling price‚ suggests the best possible course of action where maximum savings are possible and a strategy for future. Cost accounting is also constructive in comparing the input and output results that ultimately aids the management to arrive at a financial
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Generally‚ the term cost of production refers to the ‘money expenses’ incurred in the production of a commodity. But money expenses are not the only expenses incurred on the production of a commodity. There are number of services and inputs such as entrepreneurship‚ land‚ capital etc.‚ which are offered by an entrepreneur without changing any price or receiving any payment for them. While computing the total cost of production‚ allowance should be made for such expenses. It is therefore essential
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1. The chief economist for Argus Corporation‚ a large appliance manufacturer‚ estimated the firm’s short-run cost function for vacuum cleaners using an average variable cost function of the form. AVC= a + bQ+ cQ^2 (the 2 is suppose to be exponent) Where AVC=dollars per vacuum cleaner and Q=number of vacuum cleaners produced each month. Total fixed cost each month is $180‚000. The following results were obtained: Dependent Variable:AVC R-Square
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PRINCIPLES OF COST CONTROL 1.1 Introduction Cost is important to all industry. Costs can be divided into two general classes; absolute costs and relative costs. Absolute cost measures the loss in value of assets. Relative cost involves a comparison between the chosen course of action and the course of action that was rejected. This cost of the alternative action - the action not taken - is often called the "opportunity cost". The accountant is primarily concerned with the absolute cost. However‚
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