A group of doctors operates a joint surgery. They are planning to provide a private clinic where minor surgery can be performed on a day basis (no overnight faciliti will be offered). The project will require investment in a new building and operating theatre. Three theatre nurses will be required, and three healthcare assistants will be employed. Admissions will be dealt with by the existing medical secretaries. Th fees charged will cover costs plus a profit percentage based on cost. (a) Identify the judgements and decisions to be made here. (b) Explain how management accounting may help in directing attention, keeping the score or solving problems