Healthcare Utilization Essay

1. Given some of the problems with Sippican’s cost system, should executives abandon overhead assignment to product entirely and adopt a contribution margin approach? Why or why not? The overhead spending is greater than the direct labour costs or the direct material costs for all three product lines- Valves, Pumps and Flow Controllers (Exhibit 2). Overheads are simply charged at 185% constant for three diverse products. The fact that there is huge variance in the number of units produced per

Students should begin by analyzing the capacity of the facility; however, the analysis is not as straightforward as it first may seem. There is an issue of how capacity should be measured. Students should quickly recognize that an overall measure of capacity for the facility isn’t much help in determining if Fitness Plus is capacity constrained. If the service delivery process for each member were homogeneous, such as a cafeteria or airline flight, then an overall measure of capacity, such as the

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patients per day, and not accepting any new patients on Saturdays. Each patient admitted generally stays in the hospital for 3 days and is discharged on the fourth morning. By examining Exhibit 4.7, it is apparent that the hospital’s capacity utilization is roughly 71.43%. On Mondays and Fridays, 60 of the 90 beds are utilized (66%). Tuesdays through Thursdays, all 90 beds are being used (100%), while 30 of the beds are being used on Saturdays and Sundays (33%). If they were using all 90 beds

Also, the excess capacity utilization for engines was effectively utilized. Despite all the contributions and gains that ensued from this deal, this deal appeared to be more profitable for Rover than for Honda. There was also considerable friction in the effort for the following reasons:

A new product introduced by company always impacts its existing products of same or similar category. Cannibalization in economics is defined as “The negative impact of a company 's new product on the sales performance of its existing related products. Market cannibalization refers to a situation where a new product "eats" up the sales and demand of an existing product.” (Investopedia). The energy bars are one of the best selling products of HPC. The introduction of the new Energy Gel product will

Isaac Walker BioPharma, Inc. case study October 20, 2011 A. Set 1 Questions: 1. Discuss the financial status of BioPharma, Inc. in 2009 As of 2009, BioPharma is looking to reduce costs across the board. Profits have been steeply declining while production costs are high, especially at its German and Japanese facilities. With exception of India, demand is expected to remain relatively stable for the short-term future, so BioPharma can no longer afford its costly surplus capacity

and all of which use chloride manufacturing process. Three factors related to production will settle the cost advantage of titanium dioxide manufacturing. They are Economic of Scale, Capacity Utilization Rate and Experience Curve Effects. Economic of Scale : Total Output / Plants Numbers Capacity Utilization Rate : Total Output / Total Capacity Experience Curve Effects : Cumulative Output (production) Each of these factors in the production process has positive but decreasing

there is a natural disaster happened in the Mexico plant, which accounts for 29% of the total production now, there will be a large impact on BioPharma’s production output. Secondly, supply delays can also be a risk. It is caused by high capacity utilization and poor yield of the supply source. Currently, BioPharma has more productions in Brazil, India and Mexico, which have less advanced technology than in Japan and Germany, which have higher environmental handling ability and production yields. Production