Publications
Publications
- March 1978 (Revised October 1978)
- HBS Case Collection
Rosemont Hill Health Center
Abstract
An administrator of a neighborhood health center is considering changing his cost accounting system from a single cost per visit to a cost per visit for each department in the center. Used to illustrate several issues related to cost accounting in health care: decisions on cost objectives and cost centers; overhead allocation mechanisms; the distinction between service and production cost centers; and others. Requires preparation of a simple step-down.
Keywords
Citation
Young, David W. "Rosemont Hill Health Center." Harvard Business School Case 178-189, March 1978. (Revised October 1978.)