This case concerns an outpatient clinic that has exceeded its budget. Students must determine the contributing factors. One reason is that third parties had lowered their payment rate for one of the clinic's most significant visit types, but there are some other explanatory factors as well. The case lends itself to the use of a rather simple spreadsheet, which can be used to compute the variances. Once one variance has been computed accurately, the formula used in that cell can be copied and pasted into the remaining cells of a like kind.

【書誌情報】

ページ数：4ページ

サイズ：A4

商品番号：HBSP-TCG169

発行日：2014/11/6

登録日：2014/12/11