Based on these forecasts, the manager can now estimate the cost of producing each category of output for his service.

Number of visits for an elderly person with a loss of autonomy: = 264 visits

Number of visits for an elderly person with a loss of autonomy: = 2 visits

The average unit cost of an elderly person with a loss of autonomy will be= $1,893,168

The cost of a postoperative consultation will be: = $14,342

The average unit cost of all service consultations will be: = $10,930 per visit

We can see that the average cost of a consultation of an elderly person with a loss of autonomy: is 17 times higher than the average cost of a consultation with postoperative.

The cost in hours worked of each type of output produced: Consultation of an elderly person with a loss of autonomy: = 2 h 39 or 14 min 340 per visit.

Consultation with postoperative: = 2h80 or 16 min 800 per visit

For a general consultation: = 2h39 or 14 min64 per visit

The variable budget: Let's first distinguish the fixed costs from the variable costs of the service:

The fixed costs of the service: $462,000

The amount of variable expenses of the service: $2,749,731

1. Two sets of costs vary with the volume of outputs: nurses' compensation and supplies (other expenses). has. In the case of consultations with an elderly person with a loss of autonomy, the unit cost of nursing services: $43.47 per visit

The unit cost of occupational therapy care: $2.76 per visit

The unit cost of social work care: $1.98 per visit

The unit cost of care in Psychology: $1.98 per visit

The unit cost of travel and supplies: $62.69 per visit.

The variable unit cost of a consultation of a person with a loss of autonomy: $56.01

The adjustment of the budget of the Outpatient Service should therefore be made on this basis.

In the case of consultations of a person postoperatively: The unit cost of nursing services: $35.85 per visit

That of supplies and travel: $48.35

Calculate the total cost of my project: $956,600

Indeed, the total cost of the project, which is $956,600, could serve all patients with an additional budget of $1,000,000.

As the head of the home care program, you are committed to improving the most the fate of the people who make up your two groups of users. Considering the costs that you have calculated, what proposal will you make to the management of your establishment to allocate the proposed budget of $1,000,000?