A group of doctors operates a joint surgery.They are planning to provide a private clinic where minor surgery can be performed on a say basis (no overnight facilities will be offered ). The project will require and three healthcare assistants will be employed. Admissions will be dealt with by the existing medical secretaries. The fees changed 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.