TS In response to discussion below, be sure to include at least one APA-formatted citation (in-text plus full reference). The citation may be from course textbooks, assigned readings, or an outside source. Your initial post must be a minimum of 150 words in length. Cost Allocation: Based on step-down approach for cost allocation in a surgery center, the following information applies for utility expense based on the square footage: for administration, the utility expense (30.7% = 4,000 of the total square footage of 13,000) came to be $122,800.00, the laboratory (15.38% = 2.000 square footage of 13,000 ) $61,520.00, the day-op suite (30.7% of 4,000 square footage of 13,000) $122,800.00, the cystoscopy (15.38% of 2,000 square footage of 13,000) $61,520.00, and the endoscopy (7.69% =1,000 square footage of 14,000) $30,760.00. The allocation expense based on direct cost for each department, came to be as follows: laboratory 18.20% for $149,749.60, day-op suite 60.60% for $498,616.80, for cystoscopy 13.90% for $114,369.20, and for endoscopy 7.27% for 59,817.56. Looking at the allocation of lab. expenses based on the number of test performed for each department (day-op suite, cystoscopy, and endoscopy), the following applies: for day-op suite 63.00% for $605,599.85, for cystoscopy 21.05% for $202,347.25, and for endoscopy 15.78% for $151,688.34. Looking at the cost allocation, it appears that the lab. expense based on test costs totals $959,635.44, and the administration expense based on direct cost totals $822,553.16. Total cost of the utilities comes to $399,400.16. Based on calculations, the lab. expense seems to overpass the expenses of both the administration and the utilities. However, “the goal of the step-down method is to allocate the costs of the support centers (utilities, administration, and laboratory) fairly among each of the three patient services” (Zelman et al., 2015, p. 552), which this calculation confirms. Zelman, W. N., McCue, M., Glick, N. & Thomas, M. (2015). Financial management of health care organizations: An introduction to fundamental tools, concepts and applications (4th ed.). San Francisco, CA: VitalBook file. DV In response to discussion below, be sure to include at least one APA-formatted citation (in-text plus full reference). The citation may be from course textbooks, assigned readings, or an outside source. Your initial post must be a minimum of 150 words in length. Leadership Profile: Leadership Theory Alignment The leadership theory that supports the best of what leadership can be is that of the Transformational style. I believe that Leadership today needs to be flexible to meet the needs of those who are trusting you to lead them to make a difference. The Transformational Leader motivative using the inspiration of working toward a vision or a goal that they can attain (AlSawai, 2013). There are four behaviors or characteristics the Transformational leader uses are an idealized influence, inspirational motivation, intellectual stimulation and individual consideration. Leaders using this practice can provide leverage to move people toward the goals that are desirable. Leaders must be trusted and respected to be inspiring and motivate others. The ability to create a shared vision and goal is paramount in leading others (Green, Miller & Aarons, (2013). Leadership Characteristics The leadership traits that I possess are those attributes of providing inspiration and promotion of the individual for their further development. My strengths include that I can provide a shared vision of what the work of today is to accomplish. I provide a big picture of what will be and then provide the guidance of the concrete next steps toward the goal. To make this wor,k it is necessary to be able to forge relationships through connecting with others and their goals and gaining the agreement of how we can work together. The strength of a Transactional leader is people feel endowed to do the job that the organization needs. The work is aligned with the vision and the goals of the organization. The two additional leadership characteristics I would like to develop is to be able to manage emotional disagreements and to develop more of the Servant leadership skill of listening (Schwantes, 2014). To develop better listening skills, I believe that I must provide respect to each team member thoughts and hear what they are saying. I can provide support by listening to them and removing barriers to their performance. I want to hear to the point that people feel heard, understood and connected. Listening improves the ability to understand the other person will support managing the emotional disagreements. The strength of the Transformational leader can also be it the weakness. Capacity to inspire and motivate needs to be countered with the need to be more nurturing and be express more empathy. The need to be able to be flexible and adjust to the situation is essential to success (Weiss, Tilin, Morgan, 2018). The weakness of transformational leadership is that it uses charisma to create the energy which then influences the vision, motivation and intellectual stimulation, which can be difficult to maintain. References Al-Sawai, A. (2013). Leadership of healthcare professionals: Where do we stand? Oman Medical Journal, 28(4), 285–287. Green, A., Miller, E., & Aarons, G. (2013). Transformational leadership moderates the relationship between emotional exhaustion and turnover intention among community mental health providers. Community Mental Health Journal, 49(4), 373-9. doi:http://dx.doi.org.library.capella.edu/10.1007/s10597-011-9463-0 Schwantes, M. (2015). Servant leadership: The case for the best leadership philosophy. Leadership Excellence, 32(5), 30–31.
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