Estudo de Caso Carl HC1 - Análise Financeira de Custos por Visita em Home Care

Estudo de caso Carl HC1 In December Joseph Blanco became the controller of Carl HC CHC After 10 years in the accounting department of a consumer products firm Mr Blanco had decided to move into the nonprofit field where he felt his expertise would be needed CHC a small agency in Southern New Mexico offered him that opportunity Before Mr Blanco accepted the position of controller Ms Louise Tucker the director of the agency briefed him on the agencys financial position Like many home care agencies CHC had become affiliated with a large health maintenance organization HMO The HMO paid a fixed fee of 110 to CHC for each home visit Ms Tucker was concerned because CHCs pervisit costs exceeded that amount She had hired Mr Blanco with the hope that he could resolve this problem CHCs average cost per visit calculation is contained in Exhibit 1 BACKGROUND CHCs goal was to provide home health visits to elderly and disabled residents of Carlsbad and neighboring towns Several years ago in response to community need it had expanded its services to include physical therapy and social service visits Because another organization in town The Canyon Home Service provided home health aide care CHC did not offer aide services CHC currently had a staff of 13 Two registered nurses two physical therapists two social workers and one psychologist were responsible for the home health visits The administration consisted of a director an assistant director the newly appointed controller and a support staff of three The skilled nursing care visits were handled by the two registered nurses The two physical therapists worked exclusively on patient visits The social workers in consultation with the psychologist who made no visits provided all the social service visits The two registered nurses who handled all nursing visits could provide as many as seven visits a day each However because the case visits varied significantly in time effort and location the nurses averaged only 55 visits per day The physical therapists averaged 33 visits per day al though Ms Tucker thought their capacity could be increased by at least 33 percent if they had the demand The social workers averaged 45 visits a day but Ms Tucker thought these could be increased to about 55 a day The CHC staff worked an average of 240 days a year DATA In his first few weeks Mr Blanco reviewed CHCs financial statements employee service sheets and other working papers to become familiar with the agencys financial status and planning needs He realized the agency had been operating without any cost 1 Baseado em estudo de caso HBSP Copyright 2012 by The Crimson Group Inc Prepared by Professor David W Young It is intended as a basis for class discussion goals After a cursory review of past records he decided that his first priority was to ensure that revenue met costs Examining CHCs Expense Record shown in Exhibit 1 Mr Blanco determined that the agency had two types of costs those that changed according to the number of visits provided and those that were unchanged regardless of volume He reasoned that at their breakeven point CHCs revenue of 110 per visit would equal the total cost of the expenses generated by each visit plus the fixed expenses Mr Blanco reviewed each item on the Expense Record to determine which type of cost it was He thought the medically related salaries and the medical and nursing supplies were items that varied directly with the number of visits When he discussed his analysis with Ms Tucker she suggested that staff automobile allowance varied with the number of visits because it referred to mileage incurred by the medical staff in making home visits Terrific thought Mr Blanco Now I can calculate a variable cost per visit and in no time Ill know the breakeven point I can show them their costs and revenues and where well have to operate to keep this agency in business Responda 1 Pense criticamente e identifique os custos fixos e variáveis 2 Após sua análise qual seria o ponto de equilíbrio 3 Quais premissas foram necessárias para responder as perguntas 1 e 2 4 Acredita que a operação é viável Explique brevemente Exhibit 1 Expense Record Detail Total 1 Salaries 567994 Director assistant director controller 165140 Nurses 2 105920 Psychologist 1 56000 Social workers 2 77000 Physical therapists 2 90334 Support staff 3 73600 2 Transportation costs 56000 Automobile operation and insurance 16000 Automobile allowance for staff 40000 3 Purchased services 4700 4 Medical and nursing supplies 14800 5 Space occupancy costs 34660 6 Office costs telephone postage stationery 25312 7 Other general costs depreciation insurance legal 35720 Total cost 739186 Number of visits 6384 Average cost per visit 11579