Administrator Medical Center neighborhood is considering changing its cost accounting system from one visit to the cost of cost of attendance for each department in the center. Used to illustrate a number of issues relating to the accounting of costs in health care: solutions at cost targets and cost centers, overhead allocation mechanisms, the difference between service and production cost centers and others. Required to prepare a simple step down. "Hide
by David W. Young Source: Harvard Business School 5 pages. Publication Date: March 1, 1978. Prod. #: 178189-PDF-ENG