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OPERATING COSTING PROBLEMS Q1.

From the following information of MEDI CARE PLUS Hospitals you are asked to decide on their per MRI Scan cost assuming that in the year the number of scans are 2140. What should be the Scan cost charged for each MRI if they wish to get at least 12% return on investment? 1. 2. 3. 4. 5. The cost of the MRI Machine is Rs 15 lac and useful life is of 5 years The hospital has rented premise used for the scanning where rent paid is Rs 50000 pm The salary paid to administration staff is Rs 20000 pm The amount paid for the consulting doctors and senior staff is Rs 80000 pm The amount of Electricity bill is on an average of Rs 10000 pm of which 20% is considered to be fixed. 6. Housekeeping and consumables are around 5000 pm for first six months and later they will increase by 100% Q2. From the following information of SHINY SMILES DENTAL CLINICS you are asked to decide on their total operating cost for the year and suggest the per patient cost assuming that in the year the number of patients are 3000. The partners have invested a total amount of Rs 20 lac in the Clinic and have borrowed Rs 10 lac from a bank @ 12% pa. They expect a rate of return of 11% on their own investment after all expenses. a. The cost of the Equipments is Rs 18 lac and useful life is of 5 years b. The clinic has the following expenses per month: Rent Rs 10000, Repairs Rs 6000, Staff salary Rs 10000, Consumables Rs 5000. c. Marketing costs are RS 5000 pm having a 20% fixed component d. Telephone bills are Rs 2000 pm having a 10% fixed component. e. Printing and stationery charges are Rs 5000 pm. Q3. The HML Hospitals Pvt Ltd is divided into four departments. A, B, C rendering direct service to patients and Departments and D is a administration department providing service to rest three departments. The actual costs for the period are as follows: Rent Rs. 6,000 Repair 3,600 Depreciation 2,700 Light 600 Supervision 9,000 Fire Insurance in respect of consumables 3,000 Employers contribution to Group Insurance 900 Power 5,400 The following data are available in respect of four departments : Deptt. A 450 72 (Rs.) 24,000 800 (Rs.) 72,000 (Rs.) 45,000 Deptt. B 330 48 18,000 600 54,000 27,000 Deptt. C 270 36 12,000 400 36,000 18,000 Deptt. D 150 24 6,000 200 18,000 _

Area sq. ft. Number of workers Total Wages Power usage of Machines Value of machineries Value of consumables

Apportion the costs of the various departments on most equitable basis and find out the operating cost of each department in the hospital Q4. From the following information of Worldwide hospitals Ltd you are asked to compute the operating cost of each department by distribution and redistribution of the various cost according to the given standard
Main Departments A B C Common Departments X Y TOAL 702 900 1,602 7,602 Rs. 2,400 2,100 1,500 6,000 Rs.

The expenses of service departments are charged on a percentage basis as follows: Service Departments Production Departments A X Y 20% 40% B 40% 20% C 30% 20% Service Departments X _ 20% Y 10% _