Stephanie White, The Chief Administrator Of Uptown Clinic, A Community Mental Health Agency

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| Frank PesantesManagerial AccountingProfessor Kristina UnotuaIndividual Project # 2Assignment Type: Individual Project Deliverable Length: Excel Spreadsheet and 4-5 body pages
Points Possible: 125 Due Date: 9/5/2010 11:59:59 PM CT

Consider the following scenario: Dr. Stephanie White, the Chief Administrator of Uptown Clinic, a community mental health agency, is concerned about the dilemma of coping with reduced budgets next year and into the foreseeable future but increasing demand for services. To plan for reduced budgets, she must first identify where costs can be cut or reduced and still keep the agency functioning. Below are some data from the past year. Program Area | Costs | Administration | | Salaries: | | Administrator | $60,000 | Assistant | $35,000 | Two Secretaries | $42,000 | Supplies | $35,000 | Advertising and promotion | $9,000 | Professional meetings/dues | $14,000 | Purchased Services: | | Accounting and billing | $15,000 | Custodial | $13,000 | Security | $12,000 | Consulting | $10,000 | Community Mental Health Services | | Salaries (two social workers) | $46,000 | Transportation | $10,000 | Outpatient mental health treatment | | Salaries: | | Psychiatrist | $86,000 | Two Social Workers | $70,000 | 1. Provide a dollar range of costs to reduce budgets (worst and best case analysis). 2. She needs to cut $94,000 in cost. Prioritize those cuts that can be made without impacting the operation or quality care of the organization. For more information on creating Excel Spreadsheets, please visit the Excel Lab. In addition to the Excel spreadsheet required to support your responses, you must prepare an APA formatted paper that will address the following:Managerial Accounting differs from cost accounting because managerial accounting is intended to help managers within the organization make decisions. In contrast, financial accounting is intended to provide information to external parties.Lean is about doing more with less: less time, inventory, space, labor, and funds. It is also a great method for reducing waste because it simplifies procedures giving a boost to production. Five areas drive lean manufacturing/production: 1. cost 2. quality 3. delivery 4. safety, and 5. morale. Typically producing a new software product follows a road map similar to the following flow chart. (Figure 1) Figure 1. Typical Production Cycle 2.1. Typical Cycle Explained An explanation of the typical software production cycle in figure 1 follows. Each item mentioned in the description corresponds to the numeric labels in figure 1 * Item 1: This is the idea phase. Someone or some group (Marketing?) feels that they have discovered a consumer need that will fit in with the companies expertise and expand them into new markets. * Item 2: This is the "brain storming phase" The purpose of this phase is to decided if the company will go ahead with the idea or not. In most production environments feasibility is limited to perceptions of resources (Do we need more people) and market (Is it large enough to justify perceived effort.) Often Engineering managers are called in at this point as "consultants" to the group making the marketing call. If it is decided that the idea has merit but is not a good fit or not doable the idea may be kicked back to the originator for clarification or modification. This is the "rethink loop". If it is determined that the concept is viable it is kicked from there into Engineering for the coding phase. (NOTE: At this point a Marketing spec should be created but often this important step is ignored!) * Item 3: This is the coding phase. Usually in most situations the individual(s) who had served "consultants" to the "brain storming phase" impart their impression of what the management group wants to the engineering group. The proposed product is discussed ideas on what is/isn't needed are tossed about and the product
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