| Depreciation | This is a Note on Generally Accepted Accounting Principles. It discusses depreciation, but first creates the context in which depreciation can best be understood.
| Download |
| Surpluses in Nonprofit Organizations | This note describes the rationale for having a surplus (equivalent of profit) in a nonprofit organization. It provides guidance on how to calculate the appropriate size of the surplus.
| Download |
| Critique of IOM Report on GME | This is a critique of the summer 2014 report prepared by the Institute ofMedicine on the subject of Graduate Medical Education. It points outseveral flaws in the report's analysis and recommendations, and suggeststhat Medicare and Medicaid support for GME may no longerbe appropriate. | Download |
| What Does an MRI Cost? | This is an article published in the November 2015 issue of Healthcare Financial Management. It demonstrates how activity-based costing can be used to determine the cost of an MRI, and, by extension, the cost of other procedures in a hospital.
| Download |
| Whither the U.S. Healthcare System | These are the slides from the introductory lecture on Monday. | Download |
| Copy Center Solution | This file contains the answers to the questions in the copy center case. | Download |
| Penn State Infusion Analysis | | Download |
| Tue-Cost of Quality | Note that this Excel spreadsheet contains three sheets | Download |
| Wed-Responsibility Charting | This is the topic that Marty discussed during Wednesday's class. | Download |
| Wed-Levels of Delegation | This was the first (short) lecture that Janelle gave today. | Download |
| Wed-Lean Six Sigma | These are the slides of Janelle's second lecture today. | Download |
| Thu-Bundled Pricing and Shared Savings |
You also may find the following article interesting in thinking about the question of dividing revenue among physicians: If you subscribe to The New England Journal of Medicine you may download it at no cost.
Kocher, Robert, and Anuraag Chigurupati, “The Coming Battle over Shared Savings — Primary Care Physicians versus Specialists” The New England Journal of Medicine,July 14, 2016
http://www.nejm.org/doi/full/10.1056/NEJMp1604994 | Download |
| Thu-Management Accounting Primer | This is the inspection copy that we send out to people considering the adoption of the text for their course. If you would like the entire document, just send me an E-mail with your postal address. My Email is David@DavidYoung.org | Download |
| Fri-Profit Centers | This is the manuscript of an article that was published in 2008, and is referenced on the Key Concepts list for today. | Download |
| Fri-Culture Management | This article is shown on the Key Concepts list for Friday. It uses the same seven levers that we have been discussing, but focuses on the Culture Management lever and orients the remaining six toward it. | Download |
| Sat-Organizational Transformation | These are the slides that Marty presented at the end of his session today. | Download |
| Sat-Southern State | These are the slides that were presented in conjunction with the Southern State case today. | Download |