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Bridgestone Behavioral Health Center: Cost-Volume-Profit (Cvp) Analysis

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Bridgestone Behavioral Health Center: Cost-Volume-Profit (CVP) Analysis
INTRODUCTION
In June of the current year Dr. Thomas Russell, Executive Director, and Susan Smyth, Accountant, at the Bridgestone Behavioral Health Center were discussing the necessity of gaining a better understanding of how to monitor the Center’s operating and financial performance. Located in Cleveland, Ohio, Bridgestone provides prevention, intervention, and treatment services for individuals with substance abuse problems. Bridgestone’s management is concerned about its financial performance after realizing a loss in the prior year although a small profit was projected. Despite management’s concern and attention of Bridgestone’s profitability troubles, the …show more content…

The road to recovery was not an easy road back. I still do the same elementary things today that I had to do to achieve recovery. I realized that honesty and open-mindedness was a must. I had to surrender all—I wanted real success.”
Behavioral Health and Addiction Services
Bridgestone offers 10 services designed to treat a large array of substance dependencies from the point of detoxification to supporting long-term sobriety and preventing relapses.
Patient Assessment – Patient assessment is performed by an addiction counselor who uses a number of methods to determine if an alcohol or drug use problem truly exists. If such a diagnosis is established, it is necessary to determine the extent or severity of disease, if there is a need for medical detoxification, and the services or level of care required to safely and successfully achieve sobriety.
Lab Urinalysis – Laboratory urinalysis services are performed for screening and intervention purposes. This is aimed at helping the patient withstand urges to use drugs. Such monitoring also can provide early evidence of drug use so that the individual’s treatment plan can be properly adjusted.
Case Management – Case management serves to monitor patient progress and compliance with recommended addiction treatment plans. Reports to outside parties such as courts, children’s protective services, licensing boards, and employers are provided as

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