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- Discuss the advantages and disadvantages of your conflict resolution style. Are there aspects of your conflict resolution style that you would like to change? Explain.
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Advantages and disadvantages of compromise as a way of solving conflict
Most of the time when resolving disputes, I apply compromise as my style. This method has
several advantages. The merits include:
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Project rollout begins after a project has been implemented, tested, and judged stable and functional enough to be moved into production. The project rollout process comprises specific steps that must be scheduled carefully to enable the project to hit production deadlines and meet business expectations.
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Construct a work-back schedule that presents the steps involved in implementing your project.
Construct a post-mortem using the template on the work you have submitted to date in this course.
Create updated project documents based on the results of your post-mortem.
Review the Project Implementation Plan Example.
Create a project implementation plan for your project based on the example document. You may use Microsoft Word or other software to create your project implementation plan.
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Update the project documents you have submitted thus far in the course based on your completed post-mortem.
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Using ABC in service business A dialysis clinic provides two types of treatment for its patients. Hemodialysis (HD), an in-house treatment, requires that patients visit the clinic three times each week for dialysis treatments. Peritoneal dialysis (PD) permits patients to self-administer their treatments at home on a daily basis. On average, the clinic serves 102 HD patients and 62 PD patients. A recent development caused clinic administrators to develop a keen interest in cost measurement for the two separate services. Managed care plans such as HMOs began to pay treatment providers a fixed payment per insured participant regardless of the level of services provided by the clinic. With fixed fee revenues, the clinic was forced to control costs to ensure profitability. As a result, knowing the cost to provide HD versus PD services was critically important for the clinic. It needed accurate cost measurements to answer the following questions. Were both services profitable, or was one service carrying the burden of the other service? Should advertising be directed toward acquiring HD or PD patients? Should the clinic eliminate HMO service? Management suspected the existing cost allocation system was inaccurate in measuring the true cost of providing the respective services; it had been developed in response to Medicare reporting requirements. It allocated costs between HD and PD based on the ratio of cost to charges (RCC). In other words, RCC allocates indirect costs in proportion to revenues. To illustrate, consider the allocation of $883,280 of indirect nursing services costs, which are allocated to the two treatment groups in relation to the revenue generated by each group. Given that the clinic generated total revenue of $3,006,775, an allocation rate of 0.2937633 per revenue dollar was established ($883,280 ÷ $3,006,775). This rate was multiplied by the proportionate share of revenue generated by each service category to produce the following allocation. Type of Service Service Revenue X Allocation Rate = Allocated Cost HD 1,860,287.00 X 0.2937633 = 546,484 PD 1,146,488.00 X 0.2937633 = 336,796 Total 3,006,775.00 X 0.2937633 = 883,280 To better assess the cost of providing each type of services, the clinic initiated an activity-base costing (ABC) system. The ABC approach divided the nursing services cost into four separate cost pools. A separate cost driver (allocation base) was identified for each cost pool. The cost pools and their respective cost drivers follow. Nursing services cost pool categories Total HD PD RNs 239,120.00 ? ? LPNs 404,064.00 ? ? Nursing administration and support staff 115,168.00 ? ? Dialysis machine operations (tech. salaries) 124,928.00 ? ? Total 883,280.00 ? ? Activity cost drivers (corresponding to cost pools) Total HD PD Number of RNs 7 5 2 Number of LPNs 19 15 4 Number of treatments (Nursing administration) 34,967 14,343 20,624 Number of dialyzer treatments (machine operations) 14,343 14,343 - Data Source: T.D. West and D.A. West, "Applying ABC to Healthcare, "Management Accounting, February 1999, pp 22-33 Required: A. Allocate the RN cost pool between the HD and PD service centersAllocate the LPN cost pool between the HD and PD service centersAllocate the nursing administration and support staff cost pool between the HD and PD service centersAllocate the dialysis machine operations cost pool between the HD and PD service centers.What is the total allocated cost? Answer the following questions: Assuming that ABC system provides a more accurate measure of cost, which service center (HD or PD) is overcosted by the traditional allocation system and which is undercosted?What is the potential impact on pricing and profitability for both service centers?How could management respond to the conditions described in the problem?
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You will also conduct a post-mortem on the work you have submitted to date. Post-mortem (from the Latin for “after death,” but referring to it in the context of business) is the analysis of a project’s process and results conducted by key project stakeholders after the project has been moved into production, which means it’s functionally complete. The goal of a post-mortem is to identify what went right and what went wrong post-implementation so that project managers can apply these lessons learned to future projects.
For this three-part assignment, you will:
Construct a work-back schedule that presents the steps involved in implementing your project.
Construct a post-mortem using the template on the work you have submitted to date in this course.
Create updated project documents based on the results of your post-mortem.
Review the Project Implementation Plan Example.
Create a project implementation plan for your project based on the example document. You may use Microsoft Word or other software to create your project implementation plan.
Complete the Post-Mortem template based on your experiences with completing the course project over the last five weeks.
Update the project documents you have submitted thus far in the course based on your completed post-mortem.
Submit your project implementation plan, post-mortem, and updated project documents.
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Using ABC in service business A dialysis clinic provides two types of treatment for its patients. Hemodialysis (HD), an in-house treatment, requires that patients visit the clinic three times each week for dialysis treatments. Peritoneal dialysis (PD) permits patients to self-administer their treatments at home on a daily basis. On average, the clinic serves 102 HD patients and 62 PD patients. A recent development caused clinic administrators to develop a keen interest in cost measurement for the two separate services. Managed care plans such as HMOs began to pay treatment providers a fixed payment per insured participant regardless of the level of services provided by the clinic. With fixed fee revenues, the clinic was forced to control costs to ensure profitability. As a result, knowing the cost to provide HD versus PD services was critically important for the clinic. It needed accurate cost measurements to answer the following questions. Were both services profitable, or was one service carrying the burden of the other service? Should advertising be directed toward acquiring HD or PD patients? Should the clinic eliminate HMO service? Management suspected the existing cost allocation system was inaccurate in measuring the true cost of providing the respective services; it had been developed in response to Medicare reporting requirements. It allocated costs between HD and PD based on the ratio of cost to charges (RCC). In other words, RCC allocates indirect costs in proportion to revenues. To illustrate, consider the allocation of $883,280 of indirect nursing services costs, which are allocated to the two treatment groups in relation to the revenue generated by each group. Given that the clinic generated total revenue of $3,006,775, an allocation rate of 0.2937633 per revenue dollar was established ($883,280 ÷ $3,006,775). This rate was multiplied by the proportionate share of revenue generated by each service category to produce the following allocation. Type of Service Service Revenue X Allocation Rate = Allocated Cost HD 1,860,287.00 X 0.2937633 = 546,484 PD 1,146,488.00 X 0.2937633 = 336,796 Total 3,006,775.00 X 0.2937633 = 883,280 To better assess the cost of providing each type of services, the clinic initiated an activity-base costing (ABC) system. The ABC approach divided the nursing services cost into four separate cost pools. A separate cost driver (allocation base) was identified for each cost pool. The cost pools and their respective cost drivers follow. Nursing services cost pool categories Total HD PD RNs 239,120.00 ? ? LPNs 404,064.00 ? ? Nursing administration and support staff 115,168.00 ? ? Dialysis machine operations (tech. salaries) 124,928.00 ? ? Total 883,280.00 ? ? Activity cost drivers (corresponding to cost pools) Total HD PD Number of RNs 7 5 2 Number of LPNs 19 15 4 Number of treatments (Nursing administration) 34,967 14,343 20,624 Number of dialyzer treatments (machine operations) 14,343 14,343 - Data Source: T.D. West and D.A. West, "Applying ABC to Healthcare, "Management Accounting, February 1999, pp 22-33 Required: A. Allocate the RN cost pool between the HD and PD service centersAllocate the LPN cost pool between the HD and PD service centersAllocate the nursing administration and support staff cost pool between the HD and PD service centersAllocate the dialysis machine operations cost pool between the HD and PD service centers.What is the total allocated cost? Answer the following questions: Assuming that ABC system provides a more accurate measure of cost, which service center (HD or PD) is overcosted by the traditional allocation system and which is undercosted?What is the potential impact on pricing and profitability for both service centers?How could management respond to the conditions described in the problem?
BUS 401 University of Arizona Project Cost of Funding and Equity Input Discussion
The use of debt to fund the firm (called leveraging) carries with it benefits as well as risks” (Hickman et all., 2013, ...
BUS 401 University of Arizona Project Cost of Funding and Equity Input Discussion
The use of debt to fund the firm (called leveraging) carries with it benefits as well as risks” (Hickman et all., 2013, Chap 8, Overview, para. 4). In the short term, leverage lowers the weighted average cost of capital due to the typically lower required rates of return on debt as compared to equity. In the long run, debt requires interest payments and the principal must be repaid. A firm that cannot repay its debt faces default risk and/or bankruptcy. The risks due to excessive leverage are known as financial risks. Thus, as a firm considers using debt or equity to fund its business, it must consider both the benefits of debt and the financial risks of too much debt. In this discussion, you will evaluate a real-world scenario and consider the implications of the debt financing decision for the firm.Prepare:Prior to beginning work on this discussion forum,Complete the the Week 5 – Learning Activity: Understanding Cost of Capital.Read Chapter 10 in Essentials of financeRead Chapter 8: Section 8.1: Perfect Capital Markets in Essentials of financeWatch the following video: (Links to an external site.)How Alex Clark Turned $32,000 Into a Chocolate Phenomenon - 30 Under 30 | Forbes (Links to an external site.)After watching the video, answer the following questions in your post:Did Alex Clark initially fund the business with equity or debt?Initially, Clark’s chocolate business is very small. Compared to publicly traded companies, would Clark’s required rate of return on equity be higher or lower than the “average” required rate of return on equity for small cap companies of 15%? Explain your answer.After the business was established, Clark talked about buying a building to expand. This is a good example of an investment project that a business must evaluate. Would the required rate of return for Clark’s building purchase be higher or lower than the overall chocolate company’s required rate of return? Explain your answer.Should Clark use some bank debt to finance all or a portion of the building purchase?Justify your answer by explaining how the weighted average cost of capital for the company would change if Clark uses bank debt to finance all or a portion of the building purchase.What is the primary risk that Clark faces if she uses debt to finance the entire building purchase? For purposes of this discussion, assume that the debt would then comprise 95% of the company’s capital structure.Guided Response: Review several of your colleagues’ posts, and reply to at least two of your peers by 11:59 p.m. on Day 7 of the week. In your written responses to your classmates, address the following:Provide feedback on your peers’ answers, including whether you agree or disagree with any of the answers or reasoning provided. Justify your opinion.State your opinion on whether Clark should use debt to finance the building purchase, and if so, how much debt should be used (as a percent of the total building price). Justify your opinion.
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